Case Laws Analysis Followed on Lions Foundations v. CIT 2021 TaxPub(DT) 0332 (Ker-HC) Affirmed on Khoday Distilleries Ltd. v. Mahadeshwara Sahakara Sakkare Karkhane Ltd. 2019 TaxPub(DT) 2966 (SC) Followed on Moradabad Development Authority v. Asstt. CIT (Exemption) 2018 TaxPub(DT) 0226 (Del-Trib) Applied on Meghalaya Steels Ltd. v. CIT 2014 TaxPub(DT) 1382 (Gau-HC) Applied CIT v. Surendra Prasad Agrawal 2005 TaxPub(DT) 0574 (All-HC) Applied Bazaloni Group Ltd. & Ors. v. CIT 2005 TaxPub(DT) 0518 (Gau-HC) Relied Sat Pal Singh v. Assistant CIT 2005 TaxPub(DT) 0458 (P&H-HC) Applied Brooke Bond India Ltd. v. CIT 2004 TaxPub(DT) 1396 (Cal-HC) Applied C.E.S.C Ltd. & Anr. v. Deputy CIT & Anr. 2003 TaxPub(DT) 1222 (Cal-HC) Followed Sanjay Kumar Jain v. CIT 2002 TaxPub(DT) 0412 (Cal-HC) Approved on V.M. Salgaocar & Bros. (P) Ltd. Etc. v. CIT Etc. 2000 TaxPub(DT) 1336 (SC) Applied on V.M. Salgaocar & Bros. (P) Ltd. Etc. v. CIT Etc. 2000 TaxPub(DT) 1336 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 12309 of 19962000 TaxPub(DT) 1461 (SC) : (2000) 245 ITR 0360 : (2000) 162 CTR 0097 : (2000) 113 TAXMAN 0470Kunhaymmed & Ors. v. State of Kerala & Anr. SUBSCRIBE FOR FULL CONTENT