SUBSCRIBE FOR FULL CONTENT The Tax Publishers1971 TaxPub(DT) 0389 (SC) : (1971) 082 ITR 0704Ahmedabad Rana Caste Association v. Commissioner of Income-Tax, Gujarat.Civil Appeals Nos. 2146 to 2148 of 1968 and 1284 to 1286 of 1971, SUBSCRIBE FOR FULL CONTENT