269 ITR

Section 143, Section 250

Rajasthan H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that scope of assessments made by the ITO in pursuance of the directions issued under s. 250 of the IT Act by the AAC was limited and the ITO was not competent to include in the taxable income the amount of Rs. 4,29,593 when at the time of original assessment, the same was not included?

High Court Of Rajasthan : Jaipur Bench CIT vs. Mahindra & Co. Sections 143, 250 Y.R. Meena & Shashi Kant

Sec. 11(1)(a), Section 11

Delhi H.C : Whether the assessee-institution could be said to have applied (within the meaning of s. 11(1) (a) of IT Act) to its specified charitable purposes the entire amount of Rs. 12 lakhs each gifted by the assessee to two donee trusts with the specific direction that in each donee’s case Rs. 8 lakhs was to form part of the corpus of the respective donee trust?

High Court Of Delhi CIT vs. Shri Ram Memorial Foundation Section 11(1)(a) Asst. Year 1977-78 B.C. Patel, C.J. & Badar

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