Case Laws Analysis Relied CIT v. Simit P. Sheth 2013 TaxPub(DT) 2115 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 0236 (Mum-Trib) : (2018) 061 ITR (Trib) 0182 SUBSCRIBE FOR FULL CONTENT