SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 0515 (SC) : (2000) 243 ITR 0001 : (2000) 161 CTR 0298 : (2002) 122 TAXMAN 0111Inocme Tax Officer v. Saradbhai M. Lakhani & Anr. SUBSCRIBE FOR FULL CONTENT