SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 2072 (Guj-HC) : (2014) 059 (I) ITCL 0079 : (2015) 372 ITR 0097 : (2014) 272 CTR 0262 : (2014) 223 TAXMAN 0130 : (2014) 111 DTR 0146 SUBSCRIBE FOR FULL CONTENT