M/S Vacmet India Ltd.,Agra vs Dy.Cit.,Circle-2(3)(1), Jhansi on 5 November, 2024
11.7 Hon'ble Gujarat High Court in PushpaUttamchand Mehta v. ITO [2022] 447 ITR 476
(Guj.) clarified the rationale of "full and true disclosure" in paragraph 14 as under: