Case Laws Analysis Supported in The All Gujarat Federation of Tax Consultants v. UOI 2021 TaxPub(DT) 0237 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 3986 (Guj-HC) : (2014) 060 (I) ITCL 0592 : (2014) 271 CTR 0113 : (2014) 109 DTR 0177 SUBSCRIBE FOR FULL CONTENT