SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 1484 (SC) : (1987) 166 ITR 0176 : (1987) 062 CTR 0014 : (1987) 032 TAXMAN 0032Smt. Padmavati Jaikrishna v. Addl. Commissioner of Income-Tax, Gujarat SUBSCRIBE FOR FULL CONTENT