Chandraprabhu Gramin Bigar Sheti ... vs Income-Tax Officer, Ward - 1(4),, ... on 26 October, 2018
19.7 Before parting with, we would, with due regards, like to
record that the ruling of the Hon'ble jurisdictional High Court
in the case of CIT v. Manekbang Co-op Housing Society Ltd
reported in (2012) 22 Taxmann.com 220(Guj) has been kept in
view while deciding the issue."