SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0726 (Guj-HC) : (1981) 130 ITR 0655 : (1981) 022 CTR 0186 : (1981) 006 TAXMAN 0152Jayantilal Bhogilal Desai v. Commissioner of Income Tax, Gujarat-II SUBSCRIBE FOR FULL CONTENT