The Commissioner Of Income Tax - Iv, Pune vs Dr. Kasliwal Medical Care And Research ... on 21 October, 2024
34. Having taken the aforesaid view, we are not persuaded to accept the
contention as urged by Mr. Mundhra relying on the decision of the Supreme
Court in (i) Sundeep Kumar Bafna Vs. State of Maharashtra (supra), (ii)
National Insurance Company Ltd. vs. Pranay Sethi (supra), and (iii) Union
Territory of Ladakh Vs. Jammu and Kashmir National Conference (supra) as
such decisions do not consider the decision of the Supreme Court in Harshit
Foundation Sehmalpur (supra).