SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0636 (Guj-HC) : (1981) 130 ITR 0411 : (1980) 018 CTR 0378 : (1980) 004 TAXMAN 0548Kantilal Manilal v. Commissioner of Income Tax, Gujarat-II SUBSCRIBE FOR FULL CONTENT