SUBSCRIBE FOR FULL CONTENT The Tax Publishers1994 TaxPub(DT) 0432 (Guj-HC) : (1994) 208 ITR 0014 : (1993) 114 CTR 0352 : (1994) 072 TAXMAN 0386CIT v. Nandkishore Sakarlal (Indl) SUBSCRIBE FOR FULL CONTENT