SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 2169 (Del-HC) : (2010) 036 (I) ITCL 0627 : (2010) 328 ITR 0053 : (2011) 237 CTR 0468 : (2010) 048 DTR 0182CIT v. Harparshad & Co. Ltd. SUBSCRIBE FOR FULL CONTENT