Case Laws Analysis Followed on Urmilaben Anirudhhasinhji Jadeja v. ITO 2019 TaxPub(DT) 6368 (Guj-HC) Relied on Jaydeep Kumar Dhirajlal Thakkar v. ITO 2018 TaxPub(DT) 0742 (Guj-HC) Distinguished Kamalesh Kumar Mehta v. CIT 1977 TaxPub(DT) 0547 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersW.P (C) 8273/2015 & CM No. 17434/20152016 TaxPub(DT) 1140 (Del-HC) : (2016) 069 (I) ITCL 0118 : (2016) 382 ITR 0019 : (2017) 295 CTR 0505 : (2016) 238 TAXMAN 0001 : (2016) 141 DTR 0036 SUBSCRIBE FOR FULL CONTENT