SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 0027 (MP-HC) : (2008) 021 (II) ITCL 0443 : (2010) 326 ITR 0457 : (2008) 215 CTR 0333 : (2008) 171 TAXMAN 0304 : (2008) 004 DTR 0074B.S. Patel v. Dy. CIT INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT