H.P. Nursing Registration Council v. PCIT

414 ITR 443High Court2019#24914 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 1961Section 10(20)Section 10(46)Section 10(46A)Section 11Section 12Section 143(3)Section 144

Issues it is cited on

liable to taxrevenue expendituresection 10section 142(1)previous yearsection 143personsection 14section 143(3)indiatotal incomebusiness

Judgments citing H.P. Nursing Registration Council v. PCIT

M/S Chatta Sugar Co. Ltd, Mathura vs. A.C.I..T Circle-3, Mathura

In the result, the appeal of the assessee is allowed

ITA 129/AGR/2015[2009-10]Status: DisposedITAT Agra01 Jul 2025AY 2009-10

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2009-10]

Section 142(1)Section 143(3)Section 28Section 41(1)

…aid reasons, we allow the present appeals; set aside the order of the High Court and answer the liability of the Assessee for the Assessment Years in question in the above manner. 9.2 In the case of PCIT Vs State Fisheries Development Corporation Ltd. (2019) 414 ITR 443 (Cal) the Hon’ble Calcutat High Court had the occasion to consider an identical controversy wherein the Hon’ble High Court held as under:(Page-3-8) “The fundamental principle for distinguishing capital receipt from revenue receipt in relation to Government grant has been laid down by the Supreme Court in the case of Sahney Steel & Press Works Lt…

Jodhpur Development Authority, Jodhpur vs. DCIT (Exemption), Jaipur

In the result, the appeal in ITA no

ITA 666/JPR/2023[2013-14]Status: DisposedITAT Jaipur26 Apr 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Amit Kothari (C.A.)For Respondent: Shri Ajay Malik (CIT)
Section 11Section 143(3)Section 234A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 cuke Jodhpur Development Authority Deputy Commissioner of Vs. 1, Opposite Railway Hospital, JDA Income Tax, Exemption, Circle, Jodhpur. Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee…

Jodhpur Development Authority, Jodhpur vs. DCIT (Exemption), Jaipur

In the result, the appeal in ITA no

ITA 665/JPR/2023[2009-10]Status: DisposedITAT Jaipur26 Apr 2024AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

For Appellant: Shri Amit Kothari (C.A.)For Respondent: Shri Ajay Malik (CIT)
Section 11Section 143(3)Section 234A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 cuke Jodhpur Development Authority Deputy Commissioner of Vs. 1, Opposite Railway Hospital, JDA Income Tax, Exemption, Circle, Jodhpur. Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee…