SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 0821 (Guj-HC) : (2004) 265 ITR 0445 : (2003) 184 CTR 0393 : (2004) 138 TAXMAN 0185CIT v. Subodhchandra S. Patel INCOME TAX SUBSCRIBE FOR FULL CONTENT