Case Laws Analysis Followed on Virtual Soft Systems Ltd. v. CIT 2007 TaxPub(DT) 0980 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal Nos. 1458 & 1690 of 20062007 TaxPub(DT) 1502 (Del-HC) : (2007) 213 CTR 0064 : (2007) 165 TAXMAN 0528CIT v. Moser Baer India Ltd. INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT