SUBSCRIBE FOR FULL CONTENT The Tax Publishers1993 TaxPub(DT) 0560 (Guj-HC) : (1993) 199 ITR 0777 : (1992) 107 CTR 0106 : (1993) 069 TAXMAN 0246CIT v. Western India Seafood (P) Ltd.INCOME TAX SUBSCRIBE FOR FULL CONTENT