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2 results for “charitable trust”+ Section 29clear

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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

Trust (2018) 258 Taxman 54 (Kerala) and held as under:- “14. In view of above, the law as laid down by the Supreme Court requires to be applied and the view expressed by the Kerala High Court cannot be accepted to be the correct interpretation. We are also of firm view that vocational education is a form of education which

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 12ASection 2(15)
Section 260A

Trust are for charitable purpose. 25. Adverting to the contention of the revenue, that the appellant is a statutory body, and therefore, shall not be entitled to claim exemption, does not arise in the present case. Reliance on the decisions of A.P. State Transport Corporation vs. Income Tax Officer, and Adityapur Industrial Area Development Authority vs. Union of India