The Tax Publishers1999 TaxPub(DT) 0851 (Guj-HC) : (1999) 237 ITR 0834 : (1998) 150 CTR 0424 : (1999) 107 TAXMAN 0347

Suhrid Geigy Ltd. v. Commissioner of Surtax

R.K. Abichandani & A.R. Dave, JJ.

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