SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1362 (Agra-Trib) : (2011) 037 (II) ITCL 0083 : (2010) 133 TTJ 0505 : (2010) 041 SOT 0127 : (2011) 043 DTR 0345Shiva Automobiles v. ITO, Ward-IA, Aligarh SUBSCRIBE FOR FULL CONTENT