Case Laws Analysis Relied on Raj Enterprise v. Dy. CIT 2022 TaxPub(DT) 1608 (Sur-Trib) Followed Kailashben Manharlal Chokshi v. CIT 2010 TaxPub(DT) 0190 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Reference No. 25 of 20012015 TaxPub(DT) 2842 (Guj-HC) SUBSCRIBE FOR FULL CONTENT