Case Laws Analysis Followed on Jaipur National University v. Jt. CIT 2019 TaxPub(DT) 1983 (Jp-Trib) Followed on CIT v. Sahara India Mutual Benefit Co Ltd. 2013 TaxPub(DT) 0611 (Del-HC) Applied on Woodward Governors India (P) Ltd. v. CIT 2002 TaxPub(DT) 0333 (Del-HC) Applied on Azadi Bachao Andolan v. Union of India 2001 TaxPub(DT) 1253 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1656 (Del-HC) : (2004) 268 ITR 0172 : (2004) 190 CTR 0031 : (2004) 139 TAXMAN 0348CIT v. Itochu Corporation SUBSCRIBE FOR FULL CONTENT