Case Laws Analysis Relied on Thanthi Trust v. DIT 2020 TaxPub(DT) 4769 (Mad-HC) Relied on Great Value Foods v. Asstt. CIT 2009 TaxPub(DT) 0927 (Asr-Trib) Affirmed Nachimuthu Industrial Association v. CIT 1999 TaxPub(DT) 0350 (SC) Distinguished CIT v. Trustees of H.E.H. The Nizam S Charitable Trust 1981 TaxPub(DT) 0865 (AP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 0676 (Mad-HC) : (1980) 123 ITR 0611 : (1980) 004 TAXMAN 0181Nachimuthu Industrial Association v. Commissioner of Income Tax, Madras SUBSCRIBE FOR FULL CONTENT