SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 0878 (Jod-Trib) : (2009) 028 (II) ITCL 0221 : (2009) 122 TTJ 0430 : (2009) 021 DTR 0254Asstt. CIT v. Bijay Shankar Gupta SUBSCRIBE FOR FULL CONTENT