SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 0313 (Guj-HC) : (1987) 163 ITR 0157 : (1986) 050 CTR 0034 : (1986) 027 TAXMAN 0562Commissioner of Income-Tax v. Shri Sandeep Bipinchandra SUBSCRIBE FOR FULL CONTENT