COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

34,36,55,736/- by relying on the decision of Hon’ble ITAT in earlier year inspite of the fact the assessee has changed method of accounting. (iii) Whether on the facts and circumstances of the case and in law the Hon’ble ITAT was justified in allowing a sum of Rs. 16,25,59,942/- on account of disallowing

COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

34,36,55,736/- by relying on the decision of Hon’ble ITAT in earlier year inspite of the fact the assessee has changed method of accounting. (iii) Whether on the facts and circumstances of the case and in law the Hon’ble ITAT was justified in allowing a sum of Rs. 16,25,59,942/- on account of disallowing

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

Bench: SANDEEP MEHTA,KULDEEP MATHUR

section 13(2)(g). It was submitted that the payments were made to offset the cost of construction of building done by the erstwhile Trustees and hence, there was no diversion. 19.3 The Ld. AR submitted that the Trust did not claim Rs. 14.55 crores as expenditure or application and hence, the same cannot be added to income