Case Laws Analysis Followed on DIT (Exemption) v. Bagri Foundation 2010 TaxPub(DT) 2078 (Del-HC) Followed on CIT v. Sarladevi Sarabhai Trust No. 2 1988 TaxPub(DT) 1113 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1639 (Del-HC) : (2004) 269 ITR 0035 : (2004) 190 CTR 0454 : (2004) 140 TAXMAN 0263CIT v. Shri Ram Memorial Foundation SUBSCRIBE FOR FULL CONTENT