Case Laws Analysis Relied on Apurva Narendra Patel v. ITO 2021 TaxPub(DT) 3626 (Ahd-Trib) Followed on Nanubhai G. Ahir v. ITO 2021 TaxPub(DT) 2910 (Sur-Trib) Relied on Kaushikaben Nimeshbhai Patel v. ITO 2021 TaxPub(DT) 1097 (Sur-Trib) Followed on Pr. CIT v. Late Shantaben (P.) Patel 2018 TaxPub(DT) 7510 (Guj-HC) Followed on Pr. CIT v. Ilaben K. Patel 2018 TaxPub(DT) 7487 (Guj-HC) followed on Late Shantaben P. Patel v. ITO 2018 TaxPub(DT) 3696 (Ahd-Trib) Followed on Manjulaben Parshottamdas Patel & Ritaben Parshottamdas Patel v. ITO 2018 TaxPub(DT) 3684 (Ahd-Trib) Referred on CIT v. Akash Association 2017 TaxPub(DT) 4804 (Guj-HC) Relied on Assistant Commissioner of Income Tax v. Akash Association 2017 TaxPub(DT) 0016 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 3200 (Guj-HC) : (2014) 059 (I) ITCL 0415 : (2014) 367 ITR 0238 : (2014) 224 TAXMAN 0253 : (2014) 108 DTR 0442 SUBSCRIBE FOR FULL CONTENT