SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 1126 (Guj-HC) : (2016) 069 (II) ITCL 0039 : (2016) 385 ITR 0497 : (2016) 284 CTR 0337 : (2016) 238 TAXMAN 0331 : (2016) 132 DTR 0001 SUBSCRIBE FOR FULL CONTENT