Case Laws Analysis Relied CIT v. Simit P. Sheth 2013 TaxPub(DT) 2115 (Guj-HC) Relied Sanjay Oilcake Industries v. CIT 2009 TaxPub(DT) 0370 (Guj-HC) Relied Vijay Proteins Ltd. v. Assistant CIT 1996 TaxPub(DT) 0829 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 0489 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT