SUBSCRIBE FOR FULL CONTENT The Tax Publishers2005 TaxPub(DT) 1694 (Guj-HC) : (2005) 006 (I) ITCL 0421 : (2005) 278 ITR 0170 : (2005) 197 CTR 0505 : (2005) 149 TAXMAN 0149CIT v. Pragati Co-operative Bank Ltd. SUBSCRIBE FOR FULL CONTENT