SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 0857 (Del-HC) : (2008) 019 (I) ITCL 0274 : (2008) 214 CTR 0437 : (2007) 165 TAXMAN 0187CIT v. Himalaya International Ltd. INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT