SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 1457 (Del-HC) : (2008) 021 (I) ITCL 0508 : (2008) 306 ITR 0271 : (2008) 172 TAXMAN 0107 : (2008) 006 DTR 0113DLF Universal Ltd. v. CIT SUBSCRIBE FOR FULL CONTENT