SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 0904 (Guj-HC) : (1997) 224 ITR 0221 : (1997) 142 CTR 0115 : (1997) 095 TAXMAN 0009Commissioner of Income Tax v. Anant Narhar Nimkar (HUF) SUBSCRIBE FOR FULL CONTENT