SUBSCRIBE FOR FULL CONTENT The Tax Publishers2007 TaxPub(DT) 0837 (SC) : (2007) 014 (I) ITCL 0137 : (2007) 288 ITR 0010 : (2006) 206 CTR 0585 : (2007) 158 TAXMAN 0071Kachwala Gems v. Jt. CIT SUBSCRIBE FOR FULL CONTENT