SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0822 (Guj-HC) : (1981) 128 ITR 0493 : (1981) 021 CTR 0115 : (1981) 005 TAXMAN 0230Commissioner of Wealth Tax, Gujarat-IV v. BhausahebBalasahebKadam SUBSCRIBE FOR FULL CONTENT