Case Laws Analysis Relied Sarla Rajkumar Varma v. Asstt. CIT 2018 TaxPub(DT) 5679 (Guj-HC) Relied Cliantha Research Ltd. v. Dy. CIT 2013 TaxPub(DT) 2028 (Guj-HC) Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6960 (Guj-HC) SUBSCRIBE FOR FULL CONTENT