SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 0492 (Guj-HC) : (2002) 253 ITR 0749 : (2002) 172 CTR 0339 : (2002) 121 TAXMAN 0043Sayaji Iron & Engg. Co. v. CIT INCOME TAX SUBSCRIBE FOR FULL CONTENT