Case Laws Analysis Followed CIT v. Simit P. Sheth 2013 TaxPub(DT) 2115 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 6427/Mum/2016 & ITA Nos. 6484 & 6485/Mum/20162018 TaxPub(DT) 2858 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT