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5 results for “section 68”+ Section 20A(1)(c)clear

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Key Topics

Section 1112Section 2(15)8Section 143(3)6Exemption5Section 12A3Disallowance3Addition to Income3Section 102Charitable Trust2

DCIT, C-1 (EXPEMTION), CHANDIGARH vs. M/S IMPROVEMENT TRUST HOSHIARPUR, HOSHIARPUR

The appeals of the Revenue are hereby dismissed

ITA 1310/CHANDI/2017[2014-15]Status: DisposedITAT Chandigarh14 Mar 2018AY 2014-15

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2014-15

For Appellant: Shri. J.S. BhasinFor Respondent: Smt. Chandrakanta
Section 10Section 11Section 2(15)

20A) w.e.f. 04.04.2003 which earlier has expressly provided exemption to statuary authorities constituted for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, town and villages, or both. 8. That on the facts and circumstances of the case, the Ld. CIT(A) has erred

DCIT, C-1 (EXEMPTION), CHANDIGARH vs. M/S IMPROVEMENT TRUST KARTARPUR, KARTARPUR

The appeals of the Revenue are hereby dismissed

ITA 1309/CHANDI/2017[2014-15]Status: DisposedITAT Chandigarh14 Mar 2018AY 2014-15

Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2014-15

For Appellant: Shri. J.S. BhasinFor Respondent: Smt. Chandrakanta
Section 10Section 11Section 2(15)

20A) w.e.f. 04.04.2003 which earlier has expressly provided exemption to statuary authorities constituted for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, town and villages, or both. 8. That on the facts and circumstances of the case, the Ld. CIT(A) has erred

JCIT (OSD), (EXEMPTIONS), C-1, CHANDIGARH vs. PATIALA IMPROVEMENT TRUST, PATIALA

In the result, appeals filed by the revenue for the Assessment years 2013-14 and 2015-16 are dismissed and appeal pertaining to the Assessment year 2014-15 is partly allowed for statistical purposes

ITA 468/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh07 Oct 2020AY 2013-14
For Appellant: Shri Ashok Goel, CAFor Respondent: Dr. G.S. Phani Kishore, CIT
Section 11Section 12ASection 143(3)Section 2(15)

20A) w.e.f. 04.04.2003 which earlier has expressly provided exemption to statuary authorities constituted for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, town and villages, or both. ix. That on the facts and circumstances of the case, the Ld. CIT(A) has erred

DCIT, C-1 (E), CHANDIGARH vs. M/S IMPROVEMENT TRUST, PATIALA

In the result, appeals filed by the revenue for the Assessment years 2013-14 and 2015-16 are dismissed and appeal pertaining to the Assessment year 2014-15 is partly allowed for statistical purposes

ITA 847/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh07 Oct 2020AY 2014-15
For Appellant: Shri Ashok Goel, CAFor Respondent: Dr. G.S. Phani Kishore, CIT
Section 11Section 12ASection 143(3)Section 2(15)

20A) w.e.f. 04.04.2003 which earlier has expressly provided exemption to statuary authorities constituted for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, town and villages, or both. ix. That on the facts and circumstances of the case, the Ld. CIT(A) has erred

DCIT, (E), C-1, CHANDIGARH vs. THE PATIALA IMPROVEMENT TRUST, PATIALA

In the result, appeals filed by the revenue for the Assessment years 2013-14 and 2015-16 are dismissed and appeal pertaining to the Assessment year 2014-15 is partly allowed for statistical purposes

ITA 164/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh07 Oct 2020AY 2015-16
For Appellant: Shri Ashok Goel, CAFor Respondent: Dr. G.S. Phani Kishore, CIT
Section 11Section 12ASection 143(3)Section 2(15)

20A) w.e.f. 04.04.2003 which earlier has expressly provided exemption to statuary authorities constituted for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, town and villages, or both. ix. That on the facts and circumstances of the case, the Ld. CIT(A) has erred