SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 0940 (Bom-HC) : (2000) 241 ITR 0437 : (2000) 161 CTR 0398 : (2000) 108 TAXMAN 0590Ramdas Maneklal Gandhi v. Union of India & Anr. SUBSCRIBE FOR FULL CONTENT