SUBSCRIBE FOR FULL CONTENT The Tax Publishers1986 TaxPub(DT) 0943 (Bom-HC) : (1986) 161 ITR 0879 : (1986) 050 CTR 0209 : (1986) 024 TAXMAN 0459Commissioner of Income-Tax v. C.C. Patel and I.C. Patel SUBSCRIBE FOR FULL CONTENT