← Library
High Court of Punjab and HaryanaITA/258/2016dismissed

Commissioner Of Income Tax (Exemptions) Chandigarh v. M/S Chandigarh Golf Club, Chandigarh

2024-08-12Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth3 pages

 



    

 

4*5+ !"#$%#&'('$)  3

6    

*   +   

          



  ,                      

   

   

  

      .

  -   / 01#  - 

  2   

 *-!.+ 

 -- #   !

    

  !  -.+      "

)-  3& %% &3%5

   

 !#

     #

  $            %&   

 

 %'(%       " ) !# -0 

* %&2

,   

       * *        2

 %&2  -  %' %& &333*   +

    

 +    - *    %&

,  *

 *   3% 3( &3%3     *  -!  -#* - - ! -*$  34 35 &3&6

!#+ 

  /#$00'(('$)#-$% % )&$0# !1!"'!.!7 ,$7)8 8

4*5+  !8# $%> &/$.!-9(:

:7&!"'$)!.$&'#";!-)!.!* !#      !#



-  # $  !#+ #    $



  #?

? $=.# :7&!"'$)!. $&'#";- - /'#%$00'

'(('$)#-$%)&$0#

!1!):!) )$"/#-@ 

98  ')#8-$<# ) )"#-)!"'$)!. /!'-"!=.# -7("

- )'$) $% ):'! !): $"/#- -(         *  -  !              %&

,    *   #

 - !

 -#  -        82

    6#" 

 %"

) 7+ " !

 0 

+% 0  !"

#



"

$

#  #

# 

# %%   &$

# '

' (

( "

)

# %)" %

"



& "

#+

*+ +%""( "

"

#+

+ #%"

$ "

#

 

#

, ,

,  "

-( "

 !

# (

&$

# .

."

( (

!

 , %"

)

# # ',,"" %

(

(

# % %)" %

"

)%

 + % -( "

  !

# (

#% "

% (#

( ( +"

#

# ( "/"

" !

!

# +(#

%+

%

) +"



&"

) ( %%" +

"

(( %

( "

#

# &*( !

#

% %+

% "

"

+ " #  %

0

#%!%0

/ "

& 

# # $ #

# ' (

( 

# %)" %

"

"

     1 #+0  !"

#

# !

(

% ,

","

%

# !

( !

!

# %

( 

"

# #

!% " (  + %"

!% %+( +% 2/ ,

' %%

"

3 "% 4

4*5+  !8#>$%> :

:","

; (  +% 0

# ', ,,""

# (

( 

# % %)" %

"

+ % -( "

 !

# (

 899 &$ "

%%

 98

9 8

# ',,"" %

, %

(

( +(# %) )" %

"

/"

#%!0

# 7+ " !

 0 

%

 % "

!

/+% !

#



# & " !

*+),

"

',,"" % !

(,B   <0 "% +% @ 

-* !-*     2

       - !

!    -# # 

# 

 :'(0'((#:  

 

       

#  "#!

!

$% 

!

"

! "!

!

% 



  = > $  6# #%  ?"

)  %  

C



D 6# #%  %

&  C



D