COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 10(20) and 10(20A) of the Income Tax Act, 1961 which categorically has taken away the exemption given to local authorities from income tax other than Panchayat and Municipal Boards was justified u/s 11–13 of the Act qua the assessee when exorbitant income of the tune of Rs. 161.00 crores is at stake? (ii) Whether claiming

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

Bench: SANDEEP MEHTA,KULDEEP MATHUR

sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which we are concerned in the present case, is clear; a fiduciary relationship having been created, it is against

C.I.T. CENTRAL, JAIPUR vs. PRADEEP LUNAWAT

The appeals are disposed of accordingly

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

10) This order of the CIT (Appeals) was further challenged by the Department in ITA Nos.273 to 277 before the Income Tax Appellate Tribunal, Chandigarh. 11) The said Appellate Tribunal vide order dt. 28.05.2009 dismissed the appeals and upheld the orders passed by the Assessing Authority and other Authorities referred to above. 12) Challenging the same, these appeals are filed