SH. PARGAT SINGH,PANIPAT vs. ITO, WARD -1, KAITHAL

47[or by any university or other educational\ninstitution referred to in sub-clause (iiia) or sub-clause (vi) or by any hospital\nor other institution referred to in sub-clause (iiiae) or sub-clause (via)] of\nclause (23C) of section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other\nlegal

AVTAR SINGH,VILLAGE MANAKPUR THAKUR DASS vs. ITO WARD-1, INCOME TAX OFFICE

2 (14)(iii) the Agriculture land, income under section 2(24)\n28A, as under:\n(iii) agricultural land55 in India, not being land situate-\n(a) in any area which is comprised within the jurisdiction of a\nmunicipality55 (whether known as a municipality, municipal\ncorporation, notified area committee, town area committee, town\ncommittee, or by any other name

SH. GURINDER SINGH GREWAL L/H OF PARNEET KAUR GREWAL,CHANDIGARH vs. ACIT, CIRCLE 4(1), CHANDIGARH

v. CIT. Kamal in High Court of Punjab and Haryana (2019) 110\ntax.mann.com 116 dated 19.1 1.2018\n•\nMahender Pal Narang v. CBDT. New Delhi in High Court of Punjab and\nHaryana (2020) 423 !TR 13 dated 19.02.2020\n•\nSLP of Mahender Pal Narang v. CBDT, New Delhi dismissed by Hon'ble\nSupreme Court dated 04.03.2021\n•\nBraham Prakash Vs.Income

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

v) 47[or by any university or other educational\ninstitution referred to in sub-clause (iiiad) or sub-clause (vi) or by any hospital\nor other institution referred to in sub-clause (iiiae) or sub-clause (via)] of\nclause (23C) of section 1048 [or by an electoral trust]].\nExplanation. For the purposes of this sub-clause, \"trust\" includes any other

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

Accordingly, finding no merit in the appeals, the same are hereby\ndismissed

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

BALVINDER SINGH,FATEHABAD vs. ITO WARD-1, FATEHABAD

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

INCOME TAX OFFICER, AMBALA vs. NACHHATAR SINGH, AMBALA CANTT

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

BALJEET KAUR,NADI MOHALLA AMBALA CITY vs. ITO WARD 1, AMBALA, AMBALA

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

JARNAIL SINGH,VILLAGE BHAGWANPUR, KALKA vs. ITO, WARD-2, PANCHKULA

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

SUSHMA,HARYANA vs. ITO, WARD - 4, YAMUNA NAGAR, YAMUNA NAGAR

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

LABH SINGH,PANCHKULA vs. INCOME TAX OFFICER, WARD NO 2,, PANCHKULA

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

SAT PAL,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), , CHANDIGARH

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

JAGPAL SINGH,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5(5), CHANDIGARH, CHANDIGARH

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

SH. AMRIK SINGH,PANCHKULA vs. ITO, WARD-2, PANCHKULA

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

AMRINDER SINGH KHUBBER,AMBALA vs. ITO, W-5, AMBALA

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana (2019) 110\ntax.mann.com

ANJU,MOHALI vs. INCOME TAX OFFICER WARD 6 (1) , MOHALI

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana

SH. HAKAM SINGH,PATIALA vs. INCOME TAX OFFICER, WARD-4, PATIALA

v. Union of India in High Court of\nPunjab and Haryana (2016) 65 raxmann.com 160/(2016) 237 Taxman 116 (Punjab and\nHaryana) dated 14.01.2014\n•\nSLP of Manjet Singh (HUF) Karta Manjeet Singh v. Union of India dismissed by\nHon'ble Supreme Court dated 18.12.2014\n•\nPuneet Singh v. CIT. Kamal in High Court of Punjab and Haryana