SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0437 (Guj-HC) : (1983) 139 ITR 0628 : (1982) 028 CTR 0148 : (1982) 010 TAXMAN 0001Commissioner of Income Tax, Gujarat-II v. Siddharth J. Desai SUBSCRIBE FOR FULL CONTENT