Case Laws Analysis Followed CIT v. Rajasthan & Gujarati Charitable Foundation 2017 TaxPub(DT) 5384 (SC) Followed Lissie Medical Institutions v. CIT 2012 TaxPub(DT) 2440 (Ker-HC) Distinguished Escorts Ltd. & Anr. v. Union of India & Ors. 1993 TaxPub(DT) 0785 (SC) Followed CIT v. Raipur Pallottine Society 1989 TaxPub(DT) 1395 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 2811 (Ahd-Trib) : (2018) 064 ITR (Trib) 0060 SUBSCRIBE FOR FULL CONTENT