SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 1184 (Guj-HC) : (1996) 222 ITR 0068 : (1996) 135 CTR 0405 : (1997) 090 TAXMAN 0421Garden Silk Mills Ltd. v. Deputy Commissioner of Income Tax (No. 2) SUBSCRIBE FOR FULL CONTENT