SUBSCRIBE FOR FULL CONTENT The Tax Publishers2007 TaxPub(DT) 0875 (SC) : (2007) 013 (I) ITCL 0246 : (2007) 288 ITR 0322 : (2007) 207 CTR 0201 : (2007) 158 TAXMAN 0160CIT v. Ralson Industries Ltd. SUBSCRIBE FOR FULL CONTENT