SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 0881 (Bom-HC) : (2010) 031 (I) ITCL 0522 : (2010) 320 ITR 0190 : (2010) 228 CTR 0145 : (2010) 186 TAXMAN 0390 : (2009) 032 DTR 0027CIT v. Emilio Ruiz Berdejo & Ors. SUBSCRIBE FOR FULL CONTENT