SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0804 (Guj-HC) : (1981) 129 ITR 0821 : (1981) 021 CTR 0185 : (1981) 005 TAXMAN 0295Commissioner of Income Tax, Gularat-IV v. Karjan Co-Op. Cotton Sale, Ginning & Pressing Society Ltd. SUBSCRIBE FOR FULL CONTENT