Case Laws Analysis Relied Nishith Surendrabhai Soni v. Asstt. CIT 2016 TaxPub(DT) 4279 (Guj-HC) Relied United Shippers Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0330 (Bom-HC) Relied Chokhani Brother v. Joint CIT 2014 TaxPub(DT) 3876 (All-HC) Relied Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 4570 (Mum-Trib) : (2017) 059 ITR (Trib) 0204 SUBSCRIBE FOR FULL CONTENT