Case Laws Analysis Relied on CIT v. Karam Chand Thapar & Bros. Pvt. Ltd. 1989 TaxPub(DT) 0942 (SC) Relied on Udhavdas Kewalram v. CIT 1967 TaxPub(DT) 0350 (SC) Applied on Joint Family of Udayan Chinubhai, Etc. v. CIT 1967 TaxPub(DT) 0237 (SC) Applied on Dwarkadas Kesardeo Morarka v. CIT 1962 TaxPub(DT) 0063 (SC) Relied on Omar Salay Mohamed Sait v. CIT 1959 TaxPub(DT) 0148 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Appeal Nos. 118 to 121 of 20012004 TaxPub(DT) 1644 (Guj-HC) : (2004) 270 ITR 0408 : (2004) 190 CTR 0414 : (2004) 141 TAXMAN 0485Dr. K.M. Shah v. Dy. CIT WEALTH TAX SUBSCRIBE FOR FULL CONTENT