SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1556 (Del-HC) : (2010) 033 (I) ITCL 0091 : (2010) 325 ITR 0148 : (2010) 230 CTR 0043 : (2010) 189 TAXMAN 0118 : (2010) 035 DTR 0219CIT v. Idea Cellular Ltd. INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT