COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

TDS) on the one hand and not including the Income pertaining to it in the Return is not contrary to provisions of Income Tax Act more particularly Section 198 and 199? [2026:RJ-JP:2869-DB] (5 of 7) [ITA-150/2017] (iii) Whether the deletion of income on account of depositing the P.F. and ESI, qua the share

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

Bench: SANDEEP MEHTA,KULDEEP MATHUR

24 :: does not indicate that any power was conferred on the trustees to relinquish their position as trustees en banc. Rather, as noticed by the Supreme Court in Sheikh Abdul Kayum and Others v. Mulla Alibhai and Others and Others – [AIR 1963 SC 309], a person who is appointed as trustee is not bound to accept the trust, but having