Case Laws Analysis Followed Kailashben Manharlal Chokshi v. CIT 2010 TaxPub(DT) 0190 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 5592 (Del-Trib) : (2016) 068 (II) ITCL 0120 SUBSCRIBE FOR FULL CONTENT