SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1170 (Guj-HC) : (2002) 257 ITR 0355 : (2002) 173 CTR 0193 : (2002) 121 TAXMAN 0755Sarabhai Chemicals (P) Ltd. v. CIT INCOME TAX SUBSCRIBE FOR FULL CONTENT