Case Laws Analysis Relied on Heritage Educational Society v. DCIT 2020 TaxPub(DT) 5472 (Chd-Trib) Relied on Chaman Vatika Educational Society v. Dy. CIT 2013 TaxPub(DT) 2236 (Chd-Trib) Dissented Agricultural Income Tax Officer & Ors. v. Puthumoole Krishna Bhat 1982 TaxPub(DT) 0647 (Ker-HC) Followed CIT v. Bhilai Engineering Corporation (P) Ltd. 1982 TaxPub(DT) 0606 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1970 TaxPub(DT) 0240 (P&H-HC) : (1970) 077 ITR 0410Commissioner of Income Tax, Punjab v. Dalmia Dadri Cement Ltd. SUBSCRIBE FOR FULL CONTENT