SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 0793 (All-HC) : (2008) 019 (I) ITCL 0223 : (2008) 305 ITR 0024 : (2007) 213 CTR 0248 : (2008) 169 TAXMAN 0067CIT v. Sharad Sharma INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT