Brij Mohan v. CIT

120 ITR 1Supreme Court of India1980#2915 most cited

What is Brij Mohan v. CIT authority for?

A charitable activity cannot be structured such that expenditure precisely balances income, as this is practically difficult and reflects unsound management principles.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

Brij Mohan v. CIT · 120 ITR 1 · charitable activity · balancing income and expenditure · unsound principles of management · practical realisation · charity · business activity

Sections most often in play

Section 12AASection 12ABSection 132Section 143(3)Section 269SSSection 269T
Read the full judgment

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 52proviso to section 2(15)mliput to usesection 10(23c)section 2(15)section 40a(3)

Judgments citing Brij Mohan v. CIT

M/S. Sri. Srinivasa Educational & Charitable Trust, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-2(3), Bangalore

In the result, the appeal of the assessee is allowed

ITA 835/BANG/2023[2021-22]Status: DisposedITAT Bangalore24 Mar 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2021-22

For Appellant: Shri Vijay Mehta, CA & Shri Mahesh KumarFor Respondent: Shri Jeetendra Kumar, CIT (DR)
Section 12ASection 132Section 143(3)

…udgment of the Hon’ble Delhi High Court in the case of Ericsson India Pvt Ltd vs. ADIT reported in 98 taxmann.com 395 wherein the Hon’ble Delhi High Court after considering the judgment of Hon’ble Supreme Court in case of Brij Mohan v. CIT [1979] 2 Taxman 209/120 ITR 1 SC, held as under: In the opinion of this Court, that judgment does not help the revenue's answer on the charge of lack of jurisdiction and the law as enunciated in Brij Mohan and Varkey Chacko (supra) i.e. that the event of default defines the jurisdiction . Page 8 of 16 of the concerned authority, who may proceed to initiate the penalty proceed…

Shri Kirit Kalidas Gajjar, Ahmedabad vs. ITO, Ward-1(2)(2), Ahmedabad

In the result, the appeal filed by the assessee is partly allowed

ITA 2444/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad09 Dec 2022AY 2012-13

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2444/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Shri Kirit Kalidas Gajjar, I.T.O, 1807, Pada Pole, Vs. Ward-1(1)(2), Gandhi Road, Ahmedabad. Ahmedabad-380001. Pan: Abepg4967B

For Appellant: Shri S.N. Divatia, A.RFor Respondent: Shri Ramesh Kumar, Sr. D.R
Section 132Section 143(1)Section 143(3)Section 147Section 148

…conclusive evidence or binding upon the assessee that any unaccounted cash payment was made by him (the assessee). The assessee in support of his contention relied on the judgement of Hon’ble Supreme Court in the case of CIT versus Gangasaran & Co reported in 120 ITR 1. 6.1 The assessee further submitted that the AO while recording the reasons for reopening the assessment under section 147 of the Act has referred the disclosure made by the search party being “Dharmdev Infrastructure Ltd” before settlement commission whereas in the assessment the addition has been made based on the copy of the ledger recovered fro…

M/S. Dakshina Kannada Nirmithi Kendra, Mangaluru vs. The Deputy Commissioner of Income Tax (Exemptions), Circle -1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…8 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 74 of 176 but, as pointed out by this court in Surat Art Silk Cloth Manufacturers Association's case [1980] 120 ITR 1 (SC), it is not possible so to carry on a charitable activity in such a way that the expenditure balances the income and there is no resultant profit, for, to achieve this, would not only be difficult of practical realisation but would reflect unsound principles of management. “ ∗ In the case of GS1 India vs. DGIT (E) [2014] 360 ITR 138 (Delhi), th…

M/S. Udupi Nirmithi Kedra, Udupi vs. The Deputy Commissioner of Income Tax (Exemptions), Circle - 1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…8 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 74 of 176 but, as pointed out by this court in Surat Art Silk Cloth Manufacturers Association's case [1980] 120 ITR 1 (SC), it is not possible so to carry on a charitable activity in such a way that the expenditure balances the income and there is no resultant profit, for, to achieve this, would not only be difficult of practical realisation but would reflect unsound principles of management. “ ∗ In the case of GS1 India vs. DGIT (E) [2014] 360 ITR 138 (Delhi), th…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Assistant Commissioner of Income Tax, (Exemptions), Circle-1, Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…8 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 74 of 176 but, as pointed out by this court in Surat Art Silk Cloth Manufacturers Association's case [1980] 120 ITR 1 (SC), it is not possible so to carry on a charitable activity in such a way that the expenditure balances the income and there is no resultant profit, for, to achieve this, would not only be difficult of practical realisation but would reflect unsound principles of management. “ ∗ In the case of GS1 India vs. DGIT (E) [2014] 360 ITR 138 (Delhi), th…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…8 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 74 of 176 but, as pointed out by this court in Surat Art Silk Cloth Manufacturers Association's case [1980] 120 ITR 1 (SC), it is not possible so to carry on a charitable activity in such a way that the expenditure balances the income and there is no resultant profit, for, to achieve this, would not only be difficult of practical realisation but would reflect unsound principles of management. “ ∗ In the case of GS1 India vs. DGIT (E) [2014] 360 ITR 138 (Delhi), th…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…8 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 74 of 176 but, as pointed out by this court in Surat Art Silk Cloth Manufacturers Association's case [1980] 120 ITR 1 (SC), it is not possible so to carry on a charitable activity in such a way that the expenditure balances the income and there is no resultant profit, for, to achieve this, would not only be difficult of practical realisation but would reflect unsound principles of management. “ ∗ In the case of GS1 India vs. DGIT (E) [2014] 360 ITR 138 (Delhi), th…

Dakshina Kannada Nirmithi Kendra, Mangaluru vs. Income Tax Officer, Ward 1(1), Mangaluru

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…8 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 74 of 176 but, as pointed out by this court in Surat Art Silk Cloth Manufacturers Association's case [1980] 120 ITR 1 (SC), it is not possible so to carry on a charitable activity in such a way that the expenditure balances the income and there is no resultant profit, for, to achieve this, would not only be difficult of practical realisation but would reflect unsound principles of management. “ ∗ In the case of GS1 India vs. DGIT (E) [2014] 360 ITR 138 (Delhi), th…

M/S. Udupi Nirmithi Kendra, Udupi vs. Assistant Commissioner of Income Tax, (Exemptions) Circle-1, Mangalore

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…8 /Bang/2019, ITA 1962/Bang/2018 & ITA Nos.2086 to 2089/Bang/2018 M/s. Udupi Nirmithi Kendra, Udupi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 74 of 176 but, as pointed out by this court in Surat Art Silk Cloth Manufacturers Association's case [1980] 120 ITR 1 (SC), it is not possible so to carry on a charitable activity in such a way that the expenditure balances the income and there is no resultant profit, for, to achieve this, would not only be difficult of practical realisation but would reflect unsound principles of management. “ ∗ In the case of GS1 India vs. DGIT (E) [2014] 360 ITR 138 (Delhi), th…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…overnment and in the event of dissolution all the assets and liabilities go back to the state government. It does not have the character of an irrevocable trust or institution. 20. In the leading case of Surat Art Silk Cloth Manufacturers Association, [1980] 120 ITR 1, the Hon’ble Supreme Court observed as under:- “Since the income and property of the assessee were liable to be applied solely and exclusively for the promotion of the objects set out in the Memorandum and no part of such income or property could be distributed amongst the Members in any form or utilized for their benefit either during its operati…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…overnment and in the event of dissolution all the assets and liabilities go back to the state government. It does not have the character of an irrevocable trust or institution. 20. In the leading case of Surat Art Silk Cloth Manufacturers Association, [1980] 120 ITR 1, the Hon’ble Supreme Court observed as under:- “Since the income and property of the assessee were liable to be applied solely and exclusively for the promotion of the objects set out in the Memorandum and no part of such income or property could be distributed amongst the Members in any form or utilized for their benefit either during its operati…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…overnment and in the event of dissolution all the assets and liabilities go back to the state government. It does not have the character of an irrevocable trust or institution. 20. In the leading case of Surat Art Silk Cloth Manufacturers Association, [1980] 120 ITR 1, the Hon’ble Supreme Court observed as under:- “Since the income and property of the assessee were liable to be applied solely and exclusively for the promotion of the objects set out in the Memorandum and no part of such income or property could be distributed amongst the Members in any form or utilized for their benefit either during its operati…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…overnment and in the event of dissolution all the assets and liabilities go back to the state government. It does not have the character of an irrevocable trust or institution. 20. In the leading case of Surat Art Silk Cloth Manufacturers Association, [1980] 120 ITR 1, the Hon’ble Supreme Court observed as under:- “Since the income and property of the assessee were liable to be applied solely and exclusively for the promotion of the objects set out in the Memorandum and no part of such income or property could be distributed amongst the Members in any form or utilized for their benefit either during its operati…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…overnment and in the event of dissolution all the assets and liabilities go back to the state government. It does not have the character of an irrevocable trust or institution. 20. In the leading case of Surat Art Silk Cloth Manufacturers Association, [1980] 120 ITR 1, the Hon’ble Supreme Court observed as under:- “Since the income and property of the assessee were liable to be applied solely and exclusively for the promotion of the objects set out in the Memorandum and no part of such income or property could be distributed amongst the Members in any form or utilized for their benefit either during its operati…

Astt. Commisioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…overnment and in the event of dissolution all the assets and liabilities go back to the state government. It does not have the character of an irrevocable trust or institution. 20. In the leading case of Surat Art Silk Cloth Manufacturers Association, [1980] 120 ITR 1, the Hon’ble Supreme Court observed as under:- “Since the income and property of the assessee were liable to be applied solely and exclusively for the promotion of the objects set out in the Memorandum and no part of such income or property could be distributed amongst the Members in any form or utilized for their benefit either during its operati…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…overnment and in the event of dissolution all the assets and liabilities go back to the state government. It does not have the character of an irrevocable trust or institution. 20. In the leading case of Surat Art Silk Cloth Manufacturers Association, [1980] 120 ITR 1, the Hon’ble Supreme Court observed as under:- “Since the income and property of the assessee were liable to be applied solely and exclusively for the promotion of the objects set out in the Memorandum and no part of such income or property could be distributed amongst the Members in any form or utilized for their benefit either during its operati…

Astt. Commissioner of Income Tax (Exemption), Lucknow vs. M/S U.P Awas Evam Vikas Parishad, Lucknow

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 11Section 12ASection 143(3)Section 15Section 2(15)

…overnment and in the event of dissolution all the assets and liabilities go back to the state government. It does not have the character of an irrevocable trust or institution. 20. In the leading case of Surat Art Silk Cloth Manufacturers Association, [1980] 120 ITR 1, the Hon’ble Supreme Court observed as under:- “Since the income and property of the assessee were liable to be applied solely and exclusively for the promotion of the objects set out in the Memorandum and no part of such income or property could be distributed amongst the Members in any form or utilized for their benefit either during its operati…

Gunti Ashwin Kumar, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2365/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Naveen Kumar, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2364/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Gunti Anil Kumar, Hyderabad vs. Income Tax Officer, Ward-9(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 2363/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Sl. ITA No. AY Appellant Respondent No. 1&2 2361 & 2009-10 Gunti Prasad, Income-tax & 2362/H/2018 Hyderabad. Officer, 2011-12 PAN – AFDPG Ward – 9(2), 3013M Hyderabad 3 2360/H/2018 2009-10 Gunti Prasad -do- (HUF), Hyderabad. PAN – AAEHG 1787 Q 4 2363/H/2018 Gunti Anil -do- 2009-10 Kumar, Hyd. PAN-ADEPG 7609Q 5 2364/H/2018 2009-10 Gunti Naveen -do- Kumar, Hyd. PAN-AHLPG 6874L 6 2365/H/2018 2009-10 Gunti Ashwin -do- Kumar, Hyd. PAN-ADEPG 7603E Asse…

Brij Mohan v. CIT (120 ITR 1) — Cited in 40 Judgments | BharatTax