SUBSCRIBE FOR FULL CONTENT The Tax Publishers2005 TaxPub(DT) 1717 (Guj-HC) : (2006) 011 (I) ITCL 0305 : (2005) 278 ITR 0003 : (2005) 198 CTR 0641 : (2005) 149 TAXMAN 0403CIT v. Parmanand M. Patel SUBSCRIBE FOR FULL CONTENT