Case Laws Analysis Relied on Gopal Sharma v. Asstt. CIT 2015 TaxPub(DT) 4474 (Kol-Trib) Relied on Rajiv Arora v. CIT 2012 TaxPub(DT) 0875 (Jp-Trib) Relied on Sical Logistics Ltd. v. Addl. CIT 2010 TaxPub(DT) 1063 (Chen-Trib) Distinguished Jai Bharath Tanners v. CIT 2003 TaxPub(DT) 0886 (Mad-HC) Distinguished on K.A. Ramaswamy Chettiar & Anr. v. CIT 1996 TaxPub(DT) 0485 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersT.C. No. 1992 of 19842000 TaxPub(DT) 1248 (Mad-HC) : (2000) 244 ITR 0226 : (2000) 160 CTR 0107 : (2000) 110 TAXMAN 0451Commissioner of Income Tax v. Sakthi Charities SUBSCRIBE FOR FULL CONTENT