SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 0500 (P&H-HC) : (2007) 018 (I) ITCL 0392 : (2008) 299 ITR 0179 : (2007) 212 CTR 0491 : (2008) 166 TAXMAN 0178CIT v. Anupam Kapoor INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT