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The Tax Publishers1999 TaxPub(DT) 0923 (Guj-HC) : (1999) 236 ITR 0073 : (1998) 150 CTR 0577 : (1999) 103 TAXMAN 0181Khandubhai Vasanji Desai & Ors. v. Deputy Commissioner of Income TaxIn the Gujrat High Court R. K. Abichandani & A.R. Dave, JJ.
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