SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 2185 (Jp-Trib) : (2010) 036 (II) ITCL 0631 : (2010) 133 TTJ 0482 : (2010) 045 DTR 0041 : (2010) 006 ITR (Trib) 0147Gyan Chand Batra v. ITO SUBSCRIBE FOR FULL CONTENT