SUBSCRIBE FOR FULL CONTENT The Tax Publishers2007 TaxPub(DT) 0253 (Del-HC) : (2007) 294 ITR 0359 : (2006) 204 CTR 0234 : (2006) 156 TAXMAN 0064CIT v. Digvijay Chemicals Ltd. INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT