SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 0487 (Guj-HC) : (2001) 247 ITR 0457 : (2001) 165 CTR 0021 : (2001) 114 TAXMAN 0584Anup Engineering Ltd. v. Commissioner of Income TaxINCOME TAX SUBSCRIBE FOR FULL CONTENT