SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 2033 (Del-HC) : (2008) 023 (I) ITCL 0435 : (2008) 307 ITR 0103 : (2008) 217 CTR 0292 : (2008) 171 TAXMAN 0241 : (2008) 008 DTR 0145Valvoline Cummins Ltd. v. Dy. CIT & Ors. SUBSCRIBE FOR FULL CONTENT