SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 0904 (Guj-HC) : (1996) 221 ITR 0819 : (1996) 132 CTR 0147 : (1996) 086 TAXMAN 0195Mt. Varshaben Bharatbhai Shah v. Appropriate Authority & Ors. SUBSCRIBE FOR FULL CONTENT