SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 3466 (Guj-HC) : (2016) 072 (I) ITCL 0518 : (2016) 387 ITR 0529 : (2017) 297 CTR 0387 : (2016) 144 DTR 0041 SUBSCRIBE FOR FULL CONTENT