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
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 is the same before the amendment of the Act
and after the amendment of section 2(15) of the Act.
(3)From the Balance sheet we find that there is always
Loss.
PANKAJ BAWEJA
