SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 188 of 19771986 TaxPub(DT) 0679 (Guj-HC) : (1986) 159 ITR 0236 : (1986) 055 CTR 0214Shri Tribhovandas Vithaldas v. Commissioner of Income-Tax SUBSCRIBE FOR FULL CONTENT