SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0722 (Guj-HC) : (1981) 130 ITR 0095 : (1981) 021 CTR 0190 : (1981) 006 TAXMAN 0105Vithaldas H. DhanjibhaiBardanwala v. Commissioner of Income Tax, Gujarat-V SUBSCRIBE FOR FULL CONTENT