SUBSCRIBE FOR FULL CONTENT The Tax Publishers2012 TaxPub(DT) 3254 (Guj-HC) : (2013) 049 (I) ITCL 0547 : (2013) 356 ITR 0481 : (2013) 258 CTR 0061 : (2012) 077 DTR 0001 SUBSCRIBE FOR FULL CONTENT