Case Laws Analysis Followed on Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1024 (P&H-HC) : (2003) 185 CTR 0587 : (2003) 133 TAXMAN 0051Saraswati Industrial Syndicate Ltd. v. Union of India & Ors. INCOME TAX SUBSCRIBE FOR FULL CONTENT