SUBSCRIBE FOR FULL CONTENT The Tax Publishers2007 TaxPub(DT) 0876 (SC) : (2007) 014 (I) ITCL 0384 : (2007) 288 ITR 0408 : (2007) 207 CTR 0361 : (2007) 158 TAXMAN 0259Ishikawajima-Harima Heavy Industries Ltd. v. Director of Income Tax, Mumbai SUBSCRIBE FOR FULL CONTENT