Case Laws Analysis Followed on CIT v. Gandhinagar Urban Development Authority 2020 TaxPub(DT) 4790 (Guj-HC) Followed on Dy. CIT v. Gandhinagar Urban Development Authority 2020 TaxPub(DT) 3075 (Ahd-Trib) Relied on Gujarat Maritime Board v. ACIT 2020 TaxPub(DT) 2836 (Ahd-Trib) Relied on DIT v. Gujarat Cricket Association 2019 TaxPub(DT) 7213 (Guj-HC) Relied on CIT v. Gujarat Industries Development Corp. Ltd. 2018 TaxPub(DT) 5683 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Appeal No. 380, 381, 382 of 20172017 TaxPub(DT) 1934 (Guj-HC) SUBSCRIBE FOR FULL CONTENT