SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 0138 (P&H-HC) : (2002) 258 ITR 0170 : (2003) 180 CTR 0159 : (2003) 133 TAXMAN 0280Gurera Gas Cylinders (P) Ltd. v. CIT & Anr. SUBSCRIBE FOR FULL CONTENT