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

SHREE BADSHAH YADAV CHARITABLE TRUST,MAINPURI vs. INCOME TAX OFFICER, WARD-4(2)(5), MAINPURI

Bench: : Shri S. Rifaur Rahmanassessment Year: 2017-18 Shree Badshah Yadav Charitable Vs. Income Tax Officer, Trust Campus S. K. Scientific Ward -4(2)(5), Public Inter College Karhal, Mainpuri Manipuri Pan : Aaots3631B (Appellant) (Respondent) Assessee By Shri Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order