SHRI VIJAY MAKHIJA S/O SHRI GOVIND RAM MAKHIJA vs. THE PRINCIPAL COMMISSIONER OF TAX-I
ITA/81/2019HC Rajasthan29 Jul 2020
Bench: SABINA,PRAKASH GUPTA
For Appellant: Mr. Amit Chaudhary and Mr. Vijay ChawlaFor Respondent: Mr. Ashish Shrivastava, Senior Advocate with Mr
Section 2(15)Section 260ASection 3Section 38Section 38(1)Section 72
23-C)
and third proviso to Section 143(3) (all w.r.e.f. 1-4-2009),
reaffirm this interpretation and bring uniformity across
the statutory provisions.
B. Authorities, corporations, or bodies established by
statute
274. The amounts or any money whatsoever charged by
a statutory corporation, board or any other body set up
by the State Governments or Central Government, for
achieving
