SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 0201 (Guj-HC) : (2004) 186 CTR 0647 : (2002) 125 TAXMAN 0455CIT v. Budhilal Hiralal RanaIn the Gujarat High Court M.S. Shah & K.A. Puj, JJ. SUBSCRIBE FOR FULL CONTENT