Case Laws Analysis Relied Sahkari Khand Udyog Mandal Ltd. v. Asstt. CIT 2014 TaxPub(DT) 2465 (Guj-HC) Relied Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersSCA Nos. 4193 & 4194 of 20152015 TaxPub(DT) 3844 (Guj-HC) : (2015) 379 ITR 0081 : (2015) 233 TAXMAN 0326 SUBSCRIBE FOR FULL CONTENT