Case Laws Analysis Followed on Lions Foundations v. CIT 2021 TaxPub(DT) 0332 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 54 of 20092018 TaxPub(DT) 4939 (Ker-HC) : (2019) 306 CTR 0295 : (2018) 257 TAXMAN 0355 SUBSCRIBE FOR FULL CONTENT