Category: Section 11

Bombay H.C : Order passed by DIT(E) is beyond the scope of Sec. 263 of the I T. Act when the subject matter of revision is applicability of proviso to Sec. 2(15) and not denial of exemption u/s. 11

High Court Of Bombay CIT (Exemption) vs. Slum Rehabilitation Authority Section 2(15), 10(20), 11, 80-I, 80-I(2), 143(3), 263, 263(1) Asst. Year 2009-10 Akil Kureshi & Sarang V. Kotwal, JJ. Income Tax Appeal No. 1359 OF 2016 26th March, 2019 Counsel Appeared: Suresh Kumar for the Petitioner.: S.E. Dastur, Sr. Counsel, Nishant Thakkar, Jasmin Amalsadvala, i/by Mint …

Gujarat H.C : The Tribunal was justified in interpreting the provisions of section 11(2) of the Act and holding that it is not mandatory to specify the object/purpose in Form No.10 for claiming accumulation u/s. 1 (2) of the Act

High Court Of Gujarat CIT (Exemptions) vs. Bochasanwasi Shri Akshar Purshottam Public Cable Trust Section 11(2) Asst. Year 2008-09 Akil Kureshi & B.N. Karia, JJ. R/TAX APPEAL NO. 1260 of 2018 With R/TAX APPEAL NO. 1261 of 2018 1st October, 2018 Counsel Appeared: Mauna M Bhatt for the Petitioner. AKIL KURESHI, J. These Tax Appeals arise …

Karnataka H.C : the charitable activities were also conducted outside India even when the assessee has applied its income for charitable activities outside India and not within which is an essential condition as set out in section 11 of the Act and the assessee has not been granted such exemption by CBDT vide a special order

High Court Of Karnataka CIT vs. Ohio University Christ College Section : 11, 4, 4(3)(i) Vineet Kothari & S Sujatha, JJ. ITA No. 312/2016, 313/2016, 312/2016 17th July, 2018 Counsel appeared: Jeevan j. Neeralgi, adv. for the Petitioner.: Ankur Pai, Adv. for the Respondent DR VINEET KOTHARI, J. 1. These appeals are filed by the Revenue …

S.C : Where assessee manufactured jute bags and supplied same to FCI for use in packing of food grains and there were markings on jute bags such as name of FCI, crop year, name of jute mill and statement that food grains were manufactured in India, said markings would not amount to affixing on jute bags a ‘brand name’

Supreme Court Of India RDB Textiles Ltd. Vs. Commissioner of Central Excise & Service Tax, Kolkata-IV Period 11-3-2011 to 31-7-2013 Section 11 R.F. Nariman And Navin Sinha, Jj. Civil Appeal No. 8534 Of 2015 And Others February 13, 2018 JUDGMENT R.F. Nariman, J. – The present appeals arise out of a judgment dated 30.6.2015, passed by …

Delhi H.C : The Assessee-Society is a charitable society established ‘for the benefit of any particular religious community or caste’ thereby in violation of Section 13 (1) (b) of the Act

High Court Of Delhi CIT (Exemptions) vs. Indian Society Of The Church Of Jesus Christ Of Latter Day Saints Section 13, 11 Assessment year 2012-13 Muralidhar And Prathiba M. Singh, JJ. IT Appeal No. 319 Of 2017 September  7, 2017 ORDER Dr. S. Muralidhar, J. – This appeal by the Revenue under Section 260A of the Income …

Bombay H.C : Maharashtra VAT – Though there is no Illegality in provisions of section 11 of Maharashtra VAT Act and rule 6 of VAT Rules relating to appointment of Administrative Members of Tribunal, but it will be advisable for State Government to amend rule 6 and to prescribe term of office and/or age of retirement

High Court Of Bombay Sales Tax Tribunal Bar Association vs. State of Maharashtra Section : 109, 11 A.S. Oka And Riyaz I. Chagla, JJ. Writ Petition No. 2069 Of 2015 September 29, 2017 JUDGMENT A.S. Oka, J. – The submissions of the learned counsel appearing for the parties were heard on the earlier date and today …

Delhi H.C : The Assessee was not allowed registration under Section 12A(a) of the Income Tax Act, 1961 and also when there was failure on the part of the Assessee to comply with the provisions of Section 12A(b)

High Court Of Delhi Director of Income-tax (Exemptions) vs. Vishwa Hindu Parishad Section : 11, 12A Assessment year : 1993-94 Dr. S. Muralidhar And Anil Kumar Chawla, JJ. IT Appeal No. 14 Of 2004 May 8, 2017 ORDER Dr. S. Muralidhar, J.– This appeal by the Revenue is directed against the order dated 30th June, 2003 …
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