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

The appeals are hereby dismissed

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

60 wide measuring 382.4 sq. mtr. Construction cost is nearly Rs. 23.67 Lacs approved vide Resolution No.21 dated 11.10.2007 (free of cost). In this context, it is further respectfully submitted as under:- (1)Improvement Trust Bathinda is providing “Public utility services” and not for the purpose of profit. (2)That the functions of Improvement Trust Bathinda in Punjab

PR. COMMISSIONER OF INCOME TAX (CENTRAL) GURUGRAM vs. M/S MAHARISHI MARKANDESHWAR UNIVERSITY TRUST

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