SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0681 (Guj-HC) : (1981) 127 ITR 0074 : (1981) 020 CTR 0068 : (1981) 005 TAXMAN 0057Sarabhai M. Chemicals Pvt., Ltd. v. Commissioner of Income Tax, Gujarat-I SUBSCRIBE FOR FULL CONTENT