Case Laws Analysis Supported in CIT v. Adhiparasakthi Charitable Medical 2020 TaxPub(DT) 4565 (Mad-HC) Followed Shriyans Prasad Jain v. Income Tax Officer & Ors. 1993 TaxPub(DT) 1510 (SC) Followed Jyotendrasinhji v. S.I. Tripathi & Ors. 1993 TaxPub(DT) 1331 (SC) Followed R.B. Shreeram Durga Prasad & Fatehchand Nursing Das v. Settlement Commission & Anr. 1989 TaxPub(DT) 0874 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 2475 (Del-HC) : (2014) 059 (I) ITCL 0051 : (2014) 364 ITR 0446 : (2014) 270 CTR 0128 : (2014) 105 DTR 0241 SUBSCRIBE FOR FULL CONTENT