SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 0585 (Guj-HC) : (1987) 165 ITR 0583 : (1987) 064 CTR 0135 : (1987) 033 TAXMAN 0426Ashvin Kumar Vadilal Patel v. S. Rajguru & Anr. SUBSCRIBE FOR FULL CONTENT