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

BALJINDER SINGH SALANA vs. COMMISSIONER OF INCOME TAX, PATIALA

Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE LAPITA BANERJI

29 ITA Nos.341 and 297 of 2018 (O & M) 2 2024:PHHC:015604-DB disallowance of expenses on account of wages paid to labour and without any material on record against the assessee? (iii) Whether the ITAT has erred in applying the provision of section

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

disallowance of exemption. 74. It cannot possibly be suggested that the Government of Punjab formed the trusts under the Punjab Town Improvement Act, 1922 because it wanted to carry on the business as colonizers or developers under the mask of the category “objects of general public utility”. PANKAJ BAWEJA 2018.09.20 19:01 I attest to the accuracy and authenticity

CIT CHANDIGARH vs. M/S SMITHKLINE BEECHAM CONSUMER

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

disallowance of claim for deduction u/s 80-I of the 1961 Act, in as much as the machineries had been installed in the same existing factory premises, as no mention of expansion of the existing factory in the annual report of the company was there and or any separate accounts & other details relating to unit for which deduction

M/S SHREE DIGVIJAYA WOOLLEN MILLS LTD. AMRITSAR vs. COMMISSIONER OF INCOMT-TAX, AMRITSAR

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA

29,754/- also included copper wire. However, the A.O found on enquiry that assessee had shown sale of old stores at Rs.1,55,821/- for which no details were given. The A.O personally visited the factory premises of the assessee-company alongwith Shri S.K.Gupta, Inspector on 20.03.1986 and found that there was no stock of copper wire in the godown