SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0510 (Ker-HC) : (2011) 238 CTR 0449 : (2010) 195 TAXMAN 0185 : (2011) 051 DTR 0186CIT v. Periakaramalai Tea & Produce Co. Ltd.INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT