Case Laws Analysis Relied CIT v. Simit P. Sheth 2013 TaxPub(DT) 2115 (Guj-HC) Relied CIT v. Bholanath Poly Fab (P.) Ltd. 2013 TaxPub(DT) 1852 (Guj-HC) Relied Sanjay Oilcake Industries v. CIT 2009 TaxPub(DT) 0370 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 2415 to 2419/Mum/2015 & ITA Nos. 2920 to 2926/Mum/20152017 TaxPub(DT) 5594 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT