SUBSCRIBE FOR FULL CONTENT The Tax Publishers1981 TaxPub(DT) 0790 (Guj-HC) : (1981) 127 ITR 0671 : (1982) 027 CTR 0238 : (1981) 005 TAXMAN 0147Dr. Motibhai D. Patel v. Commissioner of Income Tax, Gujarat SUBSCRIBE FOR FULL CONTENT