SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 2202 (Guj-HC) : (2008) 307 ITR 0001 : (2008) 218 CTR 0541 : (2008) 012 DTR 0050Cargo Clearing Agency (Gujarat) v. Jt. CIT INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT