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V. M/s Sejai International Ltd v/s CIT Meerut (All.) Appeal No.306 of 2010.

 VI.     CIT Vs Durga Prasad More, 82 ITR 540(SC)
           VII. CIT Vs P. Mohnakala, 291 ITR 278 (SC)
           VIII. CIT Vs Sumati Dayal, 214, ITR 801 (SC)
           IX.     ITO Vs Diza Holdings Pvt. Ltd. 255 ITR 573 (Kerla)

2. Whether in the facts and circumstances of the case the Ld. CIT (A) has erred in law in holding that the section 115 BBC of the I.T. Act 1961 inserted by the Finance Act 2006 w.e.f. 01/04/2007 was not applicable to the case despite clear mandatory provisions contained therein to tax entire such amount under the pretext that the donations were declared in terms of section 11,12 and 13 of the I.T. Act 1961