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Section 12A14 Section 108 Exemption6 Section 10(37)3 Addition to Income3

INCOME TAX OFFICER, WARD-2 , PHAGWARA vs. SH. SUCHA SINGH, PHILLAUR

In the result, the appeal of the Revenue is partly allowed

ITA 702/ASR/2017[2009-10]Status: FixedITAT Amritsar16 Aug 2021AY 2009-10

Bench: Shrilaliet Kumar & Dr. Mitha Lal Meena

Section 10(37)Section 143(2)Section 54B

gain tax. So, there was nothing illegal in mentioning eligibility of both deductions under income tax act. 18) It is totally wrong on part of A.O. to observe that by claiming deduction u/s 54 (b) f exemption u/s 10(37) becomes redundant. Both deductions act in separate field and require independent specific conditions to be satisfied for claiming them

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 596/ASR/2016[2015-16]Status: DisposedITAT Amritsar16 Aug 2021

INCOME TAX OFFICER, WARD-2 , PHAGWARA vs. SH. SUCHA SINGH, PHILLAUR

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

INCOME TAX OFFICER, WARD-2 , PHAGWARA vs. SH. SUCHA SINGH, PHILLAUR

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

GURU TEG BAHADUR EDUCATIONAL TRUST ,JALANDHAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

M/S SHREE BABA GAJJA JI JAIN SOCIETY (REGD.),JALANDHAR vs. INCOME TAX OFFICER, (EXAMPTION), JALANDHAR

M/S GURU RAM DASS EDUCATIONAL SOCIETY,BATHINDA vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

M/S MEHTA INSTITUTE OF EDUCATION ,LUDHIANA vs. INCOME TAX OFFICER WARD (EXEMPTION), JALANDHAR