Case Laws Analysis Relied Tamil Nadu Cricket Association v. DIT (Exemptions) 2014 TaxPub(DT) 0542 (Mad-HC) Followed Director of IT (Exemptions) v. Mool Chand Khairati Ram Trust 2011 TaxPub(DT) 1686 (Del-HC) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersSpecial Civil Appln. No. 2161 of 20142015 TaxPub(DT) 0769 (Guj-HC) : (2015) 115 DTR 0217 SUBSCRIBE FOR FULL CONTENT