Pr. Commissioner Of Income Tax Vadodara vs Navjivan Roller Flour & Pulse on 24 March, 2017
7. The aforesaid question is squarely covered against
the Revenue, in light of the decision of Division Bench
of this Court rendered in case of Commissioner of
Income-Tax v. Smt. Vasantben H. Sheth, reported
in [2015] 372 ITR 536 [Guj].