SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 0639 (Guj-HC) : (2009) 317 ITR 0391 : (2008) 219 CTR 0247 : (2008) 013 DTR 0098CIT v. Dineshchandra S. Shah INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT