Case Laws Analysis Distinguished Vijaybhai N. Chandrani v. Asstt. CIT 2011 TaxPub(DT) 0202 (Guj-HC) Distinguished Prarthana Construction (P) Ltd. v. Deputy CIT 2001 TaxPub(DT) 0255 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 1615 (Ahd-Trib) : (2014) 059 (II) ITCL 0375 : (2014) 162 TTJ 0171 : (2014) 102 DTR 0228 SUBSCRIBE FOR FULL CONTENT