SUBSCRIBE FOR FULL CONTENT The Tax Publishers1993 TaxPub(DT) 0477 (Guj-HC) : (1993) 199 ITR 0017 : (1992) 106 CTR 0047 : (1993) 069 TAXMAN 0304Karjan Co-operative Cotton Sales Ginning & Pressing Society v. CITINCOME TAX SUBSCRIBE FOR FULL CONTENT