SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1345 (Guj-HC) : (2001) 251 ITR 0341 : (2001) 170 CTR 0025 : (2002) 124 TAXMAN 0105Mansukhlal Nanjibhai Patel v. Dy. CIT SUBSCRIBE FOR FULL CONTENT