COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

depreciation.” 7. This Court, while admitting D.B. Income Tax Appeal No. 284/2010 framed the following substantial questions of law: ”(i) Whether overlooking of specific provisions of Section 10(20) and 10(20A) of the Income Tax Act, 1961 which categorically has taken away the exemption

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S ROYAL JEWELLERS

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

exemption un ort ‘the Act, 1961’) of an amoun NJAB AND HARYANA ARH ITA-81-2024 (O&M) Date of Decision: 23.07.2024 …Appellant . (Now known as Adishwar …Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH g Counsel for the appellant. ) dated 12.10.2023, passed by the llowing the appeal filed by the there was no actual loss on and the Tribunal has erred

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

Bench: SANDEEP MEHTA,KULDEEP MATHUR

exemption u/s.11 for the reason of violation of don 13(1)(c) and protectively added the amounts purportedly in violation i.e., donations. The issue of amount given for construction was an entirely new issue which was not at all considered by AQ and the jurisdiction to deal with the same is only u/s..147/148/263. Reliance in this connection was placed