SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 0473 (Guj-HC) : (2001) 251 ITR 0541 : (2001) 169 CTR 0346 : (2002) 122 TAXMAN 0614Rajesh Babubhai Damania v. ITOIn the Gujarat High CourtR.K. Abichandani & A.R. Dave, JJ. SUBSCRIBE FOR FULL CONTENT