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Section 2(15)3 Section 12A3 Section 112 Exemption2

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

23 (Bombay) and submits that the Constitutional validity of Section 12AA (3) of the Act as it stood under the Finance Act of 2010 has been upheld. The amendment made VARINDER SINGH 2024.12.05 17:58 I attest to the accuracy and authencity of this order/judgment ITA No. 271 of 2014 -8- in Section 12AA cannot be understood to the taking

M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

ITA/109/2007HC Punjab & Haryana13 May 2025

Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE SUDEEPTI SHARMA

10(33), the resultan t fall in the computation of gro ke of arguments that deduction purchase of shares was allowab the decision of the Supreme arehousing Corporation (supra), bar the deduction. We hold acco We may, however, place o re to be made only with ref allowance shall not be warrante view of the proviso to section voking section

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

M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

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

M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.

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