SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1606 (SC) : (2010) 036 (I) ITCL 0003 : (2010) 322 ITR 0020 : (2010) 230 CTR 0001 : (2010) 189 TAXMAN 0083 : (2010) 035 DTR 0209Asstt. CIT v. Elecon Engineering Co. Ltd. SUBSCRIBE FOR FULL CONTENT