Case Laws Analysis Followed CIT v. Simit P. Sheth 2013 TaxPub(DT) 2115 (Guj-HC) Followed CIT v. Bholanath Poly Fab (P.) Ltd. 2013 TaxPub(DT) 1852 (Guj-HC) Followed Amitabh Construction (P) Ltd. v. Addl. CIT 2011 TaxPub(DT) 1617 (Jhar-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 1279 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT