AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed

Trust). 2. Because the Ld. CIT(Appeals) has erred in law and on facts in holding that provision of Sec 2(15) of LT.Act 1961are applicable to appellant and further holding the activities of the appellant as activities in nature of Trade, Business or Commerces or rendering services in relation to trade, commerce or business. 3. Because

CHANDRAPAL SINGH,MATHURA vs. INCOME TAX OFICER SHIVPURI, SHIVPURI

In the result, all the three appeals of the assessee are allowed for