SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 0543 (Guj-HC) : (1996) 219 ITR 0592 : (1996) 132 CTR 0065 : (1996) 086 TAXMAN 0422Harshandkumar Natverlal Dalal v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT