SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 1170 (Guj-HC) : (1996) 222 ITR 0027 : (1996) 135 CTR 0409 : (1997) 092 TAXMAN 0022Garden Silk Mills Ltd. v. Deputy Commissioner of Income Tax (Assessment) (No. 1) SUBSCRIBE FOR FULL CONTENT