SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 0817 (Ker-HC) : (2010) 032 (I) ITCL 0448 : (2010) 229 CTR 0272 : (2010) 187 TAXMAN 0029 : (2010) 033 DTR 0277Art Leasing Ltd. v. CIT' INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT