Vidya, The "kaThavalli" is not necessarily the kaTha upanishad we with which we are all familiar. Vedanta Desika (13th century) mentions the kaThavalli or kaTha Sruti frequently, but from the context it is clear that he isn't referring to the kaTha upanishad [see SrImad rahasya traya sAra, dvayAdhikAram, for example.] Mani