SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0806 (Guj-HC) : (1981) 127 ITR 0676 : (1981) 021 CTR 0041 : (1981) 005 TAXMAN 0217Commissioner of Income Tax, Gujarat-II v. Vac Met Corporation P., Ltd. SUBSCRIBE FOR FULL CONTENT