SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 2364 (Guj-HC) : (2014) 059 (I) ITCL 0255 : (2014) 271 CTR 0591 : (2014) 223 TAXMAN 0346 : (2014) 108 DTR 0237 SUBSCRIBE FOR FULL CONTENT