SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1363 (Guj-HC) : (2002) 257 ITR 0460 : (2002) 176 CTR 0039 : (2003) 128 TAXMAN 0765Ramesh Chandra M. Luthra v. Asstt. CIT INCOME TAX SUBSCRIBE FOR FULL CONTENT