Case Laws Analysis Referred on Kiran Ravjibhai Vasani v. ACIT 2018 TaxPub(DT) 2795 (Guj-HC) Followed on Varshaben Sanatbhai Patel v. ITO 2015 TaxPub(DT) 4992 (Guj-HC) Followed on Doshi Housing Ltd. v. Asstt. CIT 2013 TaxPub(DT) 0187 (Mad-HC) Followed on Vinayak Construction v. ITO & Anr. 2012 TaxPub(DT) 3305 (Guj-HC) Followed on Pravinkumar Bhogilal Shah v. ITO & Anr. 2012 TaxPub(DT) 3304 (Guj-HC) Relied Sadbhav Engineering Ltd v. Dy. CIT (Osd) 2011 TaxPub(DT) 0362 (Guj-HC) Relied Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Relied East Coast Commercial Company Ltd. v. Income Tax Officer & Ors. 1981 TaxPub(DT) 0493 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersSpecial Civil Appln. No. 15992 of 20102011 TaxPub(DT) 0899 (Guj-HC) : (2011) 041 (II) ITCL 0353 : (2011) 335 ITR 0234 : (2011) 052 DTR 0185 SUBSCRIBE FOR FULL CONTENT