SUBSCRIBE FOR FULL CONTENT The Tax Publishers1995 TaxPub(DT) 0618 (Guj-HC) : (1995) 215 ITR 0081 : (1995) 127 CTR 0333 : (1995) 079 TAXMAN 0184Commissioner of Income Tax v. Smt. Minalben S. Parikh SUBSCRIBE FOR FULL CONTENT