SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 1467 (Guj-HC) : (1987) 168 ITR 0472 : (1987) 065 CTR 0054 : (1987) 033 TAXMAN 0217Commissioner of Income Tax v. HarikishanJethalal Patel SUBSCRIBE FOR FULL CONTENT