Section 11

Section 11, Section 32

Allahabad H.C : Cost of capital expenditure has already been allowed as deduction under Section 11 of Act, 1961, against the income of trust in respective years and therefore, allowance of revenue expenditure under Section 11 of the Act, 1961 on assets which had already been claimed and allowed as deduction on account of expenditure, tantamount double deduction

High Court Of Allahabad CIT (Exemption) vs. Seth Anandram Jaipuria Edu. Society Cantonment Section : 11, 32 Assessment years :

Section 11

Karnataka H.C : The assessee is eligible to claim accumulation under section 11(2) without appreciating the fact that the requirement of declaring the intention of the assessee to accumulate/set apart certain amount of income which could not be applied in the same assessment year as provided under section 11(2) is mandatory and the same should be spelt out in clear terms in the statutory Form No.10 filed along with the return of income and the assessee is required to invest or deposit such accumulated income in the forms or modes specified in section 11(5)

High Court Of Karnataka CIT, (Exemptions) Bangalore vs. Gokula Education Foundation Section 11 Assessment years 2009-10 and 2010-11 Jayant Patel

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