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

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

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

The appeals are disposed of accordingly

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

36 & 44 of 2010 & ITA Nos.3 and 14 of 2011 Decided on: 10.08.2023 ITA No.56 of 2009 Asstt. Excise & Taxation Commissioner, Bilaspur, H.P. .… Appellant. Versus Income Tax Officer (TDS), Palampur, Camp at Shimla …. Respondent. ITA No.57 of 2009 Asstt. Excise & Taxation Commissioner, Una, H.P. .… Appellant. Versus Income Tax Officer (TDS), Palampur, HP …. Respondent. ITA No.58 of 2009 Asstt. Excise & Taxation