SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 2318 (Guj-HC) : (2016) 068 (I) ITCL 0357 : (2016) 380 ITR 0449 : (2015) 231 TAXMAN 0838 : (2015) 123 DTR 0199 SUBSCRIBE FOR FULL CONTENT