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

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

Bench: SANDEEP MEHTA,KULDEEP MATHUR

7 persons) together had completed the construction in the F.Y. 2010-11 as evidenced by clause 2 of the agreement dated 01/06/2010 for a total amount of Rs.9.68 crores and vide clause 3 of the said agreement it was agreed to appropriate the contract amount from the amount already paid to the parties. Contrary to this, the Assessing Officer

C.I.T. II JODHPUR vs. M/S JEEWAN RAM CHOUDHARY

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

7. Both assessee, as well as the department, appealed to the Tribunal. By the order impugned, the Tribunal allowed the appeals of the revenue and dismissed the cross-appeal filed by the assessee. The Tribunal held that the rental income has to be assessed under the head “income from other sources” since the assessee had no intention to revive

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

Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR

Section 10 (2A) of the Act, nt of Rs.75,936/- from share of r e e n n d d g d s o , f RAJESH KUMAR 2024.07.29 12:21 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. ITA-81-2024 income from Rs.2,04,41,88 head ‘capital g 4. T referred