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2 results for “charitable trust”+ Section 10(29)clear

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Key Topics

Section 2(15)3Section 12A3Section 112Exemption2

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES, GARHA ROAD , JALANDHAR vs. COMMISSIONER OF INCOME TAX JALANDHAR AND ANR

ITA/271/2014HC Punjab & Haryana04 Dec 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 11

10(23C) and third proviso to Section 143(3) (all w.r.e.f. 01.04.2009), reaffirm this interpretation and bring uniformity across the statutory provisions. xxx xxx xxx D. Trade promotion bodies Bodies involved in trade promotion (such as AEPC), or set up with the objects of purely advocating for, coordinating and assisting trading organisations, can be said to be involved in advancement

COMMISSIONER OF INCOME TAX CHANDIGARH vs. M/S IMPROVEMENT TRUST BATHINDA

The appeals are hereby dismissed

ITA/161/2016HC Punjab & Haryana17 Nov 2025

Bench: MRS. JUSTICE LISA GILL,MR. JUSTICE DEEPAK MANCHANDA

Section 12A
Section 2(15)
Section 260A

Section 10(20) of the Act. 28. The above-said decisions do not advance the case of the revenue. 29. The contention of the learned counsel for the Revenue that the Tribunal has not followed its earlier decision in Jammu Development Authority's case (supra) also does not support the case of the department. 30. The decision of the Tribunal