SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 0667 (Guj-HC) : (1980) 122 ITR 0610 : (1980) 015 CTR 0064 : (1980) 004 TAXMAN 0224C. Parikh & Co. v. Commissioner of Income Tax, Baroda SUBSCRIBE FOR FULL CONTENT