1997 (3) TMI 91

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....ad, Advocate) For the Respondents : Mrs. A. K. Verma, Advocate, for J. B. D. and Co., Advocates JUDGMENT Leave granted in S. L. P. (C) Nos. 8804 of 1986 and 3117 of 1982. The appeal is against the judgment of the Gujarat High Court reported in CGT v. Ansuya Sarabhai (Deceased) [1982] 133 ITR 108. In this appeal a common question of law that arises for consideration is : "whether, on the ....