granting the exemption u/s.
10(26B) to the assessee since as per ITR-7 (other details,
Para-B) of the e-filed return ... earlier years, the income of the
foundation was exempted under section 10(26B) of the Act for
3
ITA No.2111/Del./2017
present case. The Complainant has sought amendment by
adding Para No.9A, 9B, 11A, 26A, 26B, 26C, 26D, 26E, 26F, 26G. The
amendments sought
applicants with the prayers
that after para no.26, new para no.26a, 26b, 26c and 26d be added; in
the Ground L, new Ground
applicants with the prayers
that after para no.26, new para no.26a, 26b, 26c and 26d be added; in
the Ground L, new Ground
applicants with the prayers
that after para no.26, new para no.26a, 26b, 26c and 26d be added; in
the Ground L, new Ground
para 31 of the judgment thus :
"The leading case for a long time was Pigot's case, (1614) 11 Co Rep 26b where ... doctrine of Pigot's case (1614) 11 Co Rep 26b or the authority cited for it; and not being bound, we are certainly
amendment of the Kerala General Sales Tax Act by which Section 26B is incorporated by the Finance Act, 1999 with effect from April ... State Bank of Indore [2002] 126 STC 1 (para 5); ( 2002) 10 KTR 366 (Para 5), State Bank of Bikaner and Jaipur v. National Iron
ambit of Para 26-B.
15. Para 26-B of the Employees Provident Fund Schemes, 1952 reads as
under:
26B. Resolution of Doubts ... member the decision thereon of the Regional
Commissioner shall be final.
16. Para 26-B mandates that the determination thereof shall be by the
Regional
passed by the respondent in exercise of its
power contained under para 26(B) of The Employees'
Provident Funds Scheme, 1952.
2. He contends ... provisions of para 26(B) of the Employees' Provident Funds
Scheme, 1952. The same reads as follows:-
"26B. Resolution of doubts
Kalupur Commercial Co-Operative Bank ... vs State Of Gujarat on 23 September, 2019
Equivalent citations
