Case Laws Analysis Followed on CIT v. Gujarat State Fertilizer Co. Ltd. 1996 TaxPub(DT) 0528 (Guj-HC) Applied on Bajaj Tempo Ltd. v. CIT 1992 TaxPub(DT) 1271 (SC) Followed on Lohia Machines Ltd. & Anr. v. Union of India & Ors. 1985 TaxPub(DT) 1026 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 0586 (Guj-HC) : (2001) 247 ITR 0690 : (2000) 164 CTR 0409 : (2001) 116 TAXMAN 0466Commissioner of Income Tax v. Gujarat State Fertilizers Co. Ltd. SUBSCRIBE FOR FULL CONTENT