PRINCIPAL COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S NHPC LTD

The appeals stand disposed of

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL

24) read with section 28 of the Income Tax Act, 1961, which provides that “income” includes profits and gains and the profits and gains of any business or profession carried on by the assessee at any time during the previous year is taxable?” 3. “Whether, on the facts and in circumstances of the case Anuradha 2019.09.25 11:40 I attest

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

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

disallow the exemption. 15. We have considered the submissions. Discussion 16. Section 2 (15) of the Act defines charitable purpose. The word ‘charitable purpose’ and ‘legislative changes’ have been discussed at length VARINDER SINGH 2024.12.05 17:58 I attest to the accuracy and authencity of this order/judgment ITA No. 271 of 2014 -10- by the Larger Bench of the Supreme

PRINCIPAL COMMISSIONER OF INCOME TAX , HISAR vs. DAKSHIN HARYANA BIJLI VITRAN NIGAM LTD.

Appeals are dismissed

Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN

disallowance made by A.O. w.r.t. electricity duty under Section 43B of the 1961 Act. DINESH KUMAR 2022.08.23 18:51 I attest to the accuracy and integrity of this document ITA Nos. 17, 30, 51, 33, 105, 119 and 87 of 2021 (O&M) 3 4. The matter was taken before the Income Tax Appellate Tribunal (hereinafter referred to 'Tribunal

INDUSTRIAL CABLES PVT. LTD. vs. COMMNR. OF INCOME TAX & ANR.

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

24,819/-.” DEEPAK BISSYAN 2025.12.04 10:11 I attest to the accuracy and integrity of this document ITA-10-2005 (O&M) -3- 3. The expenses were disallowed by Tribunal relying upon Section

C I T vs. M/S PUNAJB STATE WAREHOUSING CORP.

Appeal is allowed, impugned order dated

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 154 of the Act rectifying any assessment order for prior years to disallow such expenditure. The object and purpose of POOJA SAINI 2023.02.28 15:24

C I T vs. M/S PUNAJB STATE WAREHOUSING CORP.

Appeal is allowed, impugned order dated

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 154 of the Act rectifying any assessment order for prior years to disallow such expenditure. The object and purpose of POOJA SAINI 2023.02.28 15:24