SUBSCRIBE FOR FULL CONTENT The Tax PublishersI.T. Appeal No. 2152 (AHD.) of 19912001 TaxPub(DT) 0353 (Ahd-Trib) : (2001) 076 ITD 0247L.M. Patel and B.M. Patel (HUF) v. Assistant Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT