SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 0225 (P&H-HC) : (2007) 013 (I) ITCL 0113 : (2008) 298 ITR 0318 : (2006) 203 CTR 0105 : (2006) 154 TAXMAN 0248CIT v. Roxy Industrial Corporation INCOME TAX SUBSCRIBE FOR FULL CONTENT