SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 4377 (Guj-HC) : (2016) 068 (I) ITCL 0004 : (2015) 379 ITR 0511 : (2016) 284 CTR 0284 : (2016) 236 TAXMAN 0190 : (2016) 131 DTR 0402 SUBSCRIBE FOR FULL CONTENT