SUBSCRIBE FOR FULL CONTENT The Tax Publishers1999 TaxPub(DT) 0963 (Guj-HC) : (1999) 239 ITR 0528 : (1999) 153 CTR 0145Shantagauri Ramniki.Al Trust & Ors. v. Commissioner of Income Tax & Anr.Rajesh Balia & A.R. Dave, JJ. SUBSCRIBE FOR FULL CONTENT