SUBSCRIBE FOR FULL CONTENT The Tax Publishers1993 TaxPub(DT) 1229 (Guj-HC) : (1993) 204 ITR 0590 : (1993) 113 CTR 0130 : (1994) 077 TAXMAN 0346Rajkot District Gopalak Co-Operative Milk Producers Union Ltd. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT