SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 0261 (SC) : (2009) 319 ITR 0005 : (2008) 216 CTR 0195 : (2008) 006 DTR 0308CIT v. Lovely Exports (P) Ltd. INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT