SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 13 of 19751977 TaxPub(DT) 0928 (Guj-HC) : (1977) 006 CTR 0647Pari Mangaldas Girdhardas v. Commissioner of Income Tax.I.T.R. No. 13 of 1975 SUBSCRIBE FOR FULL CONTENT