The Tax Publishers2003 TaxPub(DT) 0376 (Guj-HC) : (2003) 260 ITR 0532 : (2002) 177 CTR 0176 : (2003) 131 TAXMAN 0020

Cit v. Upnishad Investment (P) Ltd. & Ors.

In the Gujarat High Court M.S. Shah & K.A. Puj, JJ.

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