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Himachal Road Transport Corporation & Another Versus The Secretary Central Board of Direct Taxes & Others

2017 (9) TMI 836 - HIMACHAL PRADESH HIGH COURT

Grant of exemption/according recognition - date on which the Himachal Pradesh Road Transport Corporation General Provident Fund Trust, came to be created vide Trust Deed - Held that:- The efficacy of such recognition under the Act, 1952, was till the .....

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he Mandi Kullu Road Transport Corporation and the Himachal Government Transport were amalgamated with the formation of a new body known as Himachal Road Transport Corporation w.e.f. 01.10.1974. - From the order dated 25.06.2008, so passed by the .....

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n on merits, more specifically, applicability of Rule(s) 77/78 of the Income Tax Rules, 1962, we dispose of the present petition with a direction to the Central Board of Direct Taxes to take a fresh decision pertaining to the period 01.04.1998 till 3 .....

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For the Respondents : Ms.Sukarma Sharma, Advocate,vice counsel Ms.Vandana Kuthiala ORDER Sanjay Karol, Acting Chief Justice Petitioner is essentially aggrieved of the fact that while passing order dated 25.06.2008 (Annexure P- 9), appropriate Author .....

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Fund Trust, came to be created vide Trust Deed (Annexure P-2). 2. We find the petitioner to have raised the ground and the appropriate Authority not to have considered this aspect of the matter, though recognition to the Trust stands accorded w.e.f. .....

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e appropriate Authorities to the predecessor of the present petitioner. Communication dated 19.10.1973 that of the Department of Income Tax, reads as under:- TELEGRAM CUM FAX No. CPF/S/SS-69/SIC Office of the Commissioner of Income Tax Patiala-II Dat .....

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5-1968 for approval of gratuity fund of the corporation and correspondence resting with your D.O.No.4188 dated 11th October, 1973. As your provident fund was established under Employees Provident Fund Act, 1952, it is to be treated as a recognized pr .....

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me Tax Officer(SD-1) For Commissioner Income Tax Patiala. 4. The efficacy of such recognition under the Act, 1952, was till the formation of the Trust which was as of 01.04.1998. It is not that at no point in time, recognition either under the provis .....

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