SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0957 (Guj-HC) : (1981) 131 ITR 0042 : (1981) 024 CTR 0184 : (1981) 007 TAXMAN 0008Commissioner of Income Tax, Gujarat-I v. Kartikey V. Sarabhai SUBSCRIBE FOR FULL CONTENT