SUBSCRIBE FOR FULL CONTENT The Tax Publishers2006 TaxPub(DT) 1357 (Guj-HC) : (2006) 012 (I) ITCL 0237 : (2006) 283 ITR 0338 : (2006) 201 CTR 0510 : (2006) 155 TAXMAN 0214Commissioner of Income Tax v. Rewashanker A. Kothari SUBSCRIBE FOR FULL CONTENT