Case Laws Analysis Relied on Sarla Rajkumar Varma v. Asstt. CIT 2018 TaxPub(DT) 5679 (Guj-HC) Applied Gujarat Lease Financing Ltd. v. Dy. CIT 2014 TaxPub(DT) 0149 (Guj-HC) Relied on Cliantha Research Ltd. v. Dy. CIT 2013 TaxPub(DT) 2028 (Guj-HC) Relied on Gujarat Power Corporation Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0409 (Guj-HC) Relied on CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 2318 (Guj-HC) : (2016) 068 (I) ITCL 0357 : (2016) 380 ITR 0449 : (2015) 231 TAXMAN 0838 : (2015) 123 DTR 0199 SUBSCRIBE FOR FULL CONTENT