SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0036 (Ker-HC) : (2010) 036 (I) ITCL 0063 : (2011) 331 ITR 0521 : (2010) 236 CTR 0334 : (2010) 192 TAXMAN 0385 : (2010) 046 DTR 0126CIT v. Aiswarya Trading Co. SUBSCRIBE FOR FULL CONTENT