SUBSCRIBE FOR FULL CONTENT The Tax Publishers1998 TaxPub(DT) 1202 (Bom-HC) : (1998) 231 ITR 0001 : (1998) 148 CTR 0192 : (1998) 100 TAXMAN 0404Smt. Prabhavati S. Shah v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT