Case Laws Analysis Distinguished Kanubhai M. Patel (HUF) v. Hiren Bhatt or His Successors to Office & Ors. 2011 TaxPub(DT) 0342 (Guj-HC) Followed Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 0431 (Mad-HC) SUBSCRIBE FOR FULL CONTENT