Case Laws Analysis Followed on Harvey Heart Hospitals Ltd. v. Asstt. CIT 2021 TaxPub(DT) 0286 (Mad-HC) Distinguished on Dy. CIT v. India Jute & Industries Ltd. 2016 TaxPub(DT) 2039 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 0402 (Mad-HC) : (2008) 022 (I) ITCL 0043 : (2009) 318 ITR 0187 : (2008) 218 CTR 0701 : (2008) 005 DTR 0289 SUBSCRIBE FOR FULL CONTENT