Case Laws Analysis Followed on Nish Gems v. ITO 2020 TaxPub(DT) 4852 (Mum-Trib) Referred CIT v. Simit P. Sheth 2013 TaxPub(DT) 2115 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 5799 to 5801/Mum/20162017 TaxPub(DT) 4850 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT