SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 1711 (Coch-Trib) : (2009) 029 (II) ITCL 0567 : (2010) 001 ITR (Trib) 0226Accelerated Freez & Drying Co. Ltd. v. Dy. CITINCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT