SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 0697 (Del-HC) : (2007) 018 (I) ITCL 0292 : (2008) 299 ITR 0383 : (2007) 212 CTR 0042 : (2007) 164 TAXMAN 0033CIT v. Atul Jain INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT