SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1644 (Guj-HC) : (2004) 270 ITR 0408 : (2004) 190 CTR 0414 : (2004) 141 TAXMAN 0485Dr. K.M. Shah v. Dy. CIT WEALTH TAX SUBSCRIBE FOR FULL CONTENT