SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0486 (Guj-HC) : (1982) 136 ITR 0621 : (1981) 024 CTR 0171 : (1981) 007 TAXMAN 0001Commissioner of Income Tax, Gujarat-II v. SarifabibiMohmedIbrahim. (And Connected Reference) SUBSCRIBE FOR FULL CONTENT