Case Laws Analysis Referred Sahkari Khand Udyog Mandal Ltd. v. Asstt. CIT 2014 TaxPub(DT) 2465 (Guj-HC) Referred Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Referred CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal 1995 TaxPub(DT) 0204 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 1106 (Guj-HC) SUBSCRIBE FOR FULL CONTENT