Case Laws Analysis Relied Dhiren Bholidas Patel v. DCIT 2018 TaxPub(DT) 7937 (Ahd-Trib) Followed Pr. CIT v. Saumya Construction Pvt. Ltd. 2016 TaxPub(DT) 3466 (Guj-HC) Followed CIT v. Kabul Chawla 2015 TaxPub(DT) 3486 (Del-HC) Relied CIT v. Premji Gopalbhai 1978 TaxPub(DT) 0626 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT(SS)A Nos. 188 to 190/Ahd/2016 & IT(SS)A Nos. 191 & 192/Ahd/20162018 TaxPub(DT) 7953 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT