SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 0977 (Guj-HC) : (1999) 238 ITR 0091 : (1999) 153 CTR 0546Commissioner of Income Tax v. Vidyagauri Natverlai, & Ors.Rajesh Balia & AA Dave, JJ. SUBSCRIBE FOR FULL CONTENT