Report thereby showing the amount of Rs.
22,13,604/- in Column 26B(a), and amount is allowable under section ... 2024 has dismissed the ground raised by the
assessee in para 5.1 of his order wherein it was held as under:
5.1 Ground
part of the relevant provision, as observed by the Commissioner (Appeals) in para 2 of his order, does not apply. The learned counsel ... such having been financed by the Government, exemption under Section 10(26B) was rightly allowed. He read out the relevant section being inserted from
Skycity Builders And Promoters Private ... vs Dcit Ward 6(1), Chandigarh Jao Ito 6(1
Income Tax Officer Ward 6 (1), Mohali vs Skycity Builders And Promoters Private ... on 16
Punjab State Electricity Board,, ... vs Assessee on 5 December, 2012
IN THE INCOME TAX APPELLATE
assessee) and
1130/2009 by the Department. For ready reference the relevant para 52 of the
order which was relied upon ... account code 23.9 at
Rs.25,87,71,432/- debited under Schedule 26B at page 66 of
the Paper Book. Where the assessee had written
assessee) and
1130/2009 by the Department. For ready reference the relevant para 52 of the
order which was relied upon ... account code 23.9 at
Rs.25,87,71,432/- debited under Schedule 26B at page 66 of
the Paper Book. Where the assessee had written
Punjab State Electricity Board, ... vs Assessee on 26 August, 2013
IN THE INCOME TAX APPELLATE
