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
d)
“Community Hall” measuring 2000 sq. Yds. To be
erected & built in Rajiv Gandhi Nagar, Gurukul Nagar, Gurukul
Road, Bathinda, Vide Resolution No. 75 dated 30.09.2008 (free
of cost).
(e)
The Trust is to provide “Service Lane” 16 wide with
parking and footpath”. The amount to be spent is Rs. One
Crore Vide Resolution No. 48 dated 26.08.2008 (free