69 ITD 95 (Mum) and National Association of Software and Services Companies (‘NASSCOM’) v. DDIT

130 TTJ 377Income Tax Appellate Tribunal#22375 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2019.

Judgments citing 69 ITD 95 (Mum) and National Association of Software and Services Companies (‘NASSCOM’) v. DDIT

ACIT-(E), Circle-1, Bangalore vs. M/S. Bhagwan Mahaveer Memorial Jain Educational and Cultural Trust, Bangalore

In the result, the appeal of the Revenue are dismissed while the appeals by the assessee are partly allowed

ITA 1514/BANG/2016[2010-11]Status: DisposedITAT Bangalore21 Aug 2019AY 2010-11

Bench: Shri N.V. Vasudevan, Vice- & Shri Jason P.Boaz

For Appellant: Shri H.N Khincha, C.AFor Respondent: Shri Pradeep Kumar, CIT (DR)

Section 143(3)Section 32Section 35(2)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT AND SHRI JASON P.BOAZ, ACCOUNTANT MEMBER ITA Nos. 1514 & 1515 /Bang/2016 Assessment years : 2010-11 & 2011-12 ITA No. 137 /Bang/2017 Assessment years : 2012-13 The Asst. Commissioner of Vs. Bhagwan Mahaveer Memorial Income-tax (Exemption), Jain Educational and Cultural Bangalore. Trust, No.285, II Floor, Eswari Mansion, Avenue Road, Bangalore-560 002. PAN – AABTS 1497 G APPELLANT RESPONDENT ITA Nos. 1730, 1731 & 1732 Assessment years : 2010-11, 2011-12 & 2012-13 Bhagwan Mahaveer Memorial Vs. The Asst. Commis…

Commisisoner of Income Tax vs. Ohio University Christ College

ITA/312/2016HC Karnataka17 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 12ASection 260

…see has applied the income for charitable purposes in India, the mere fact that the expenditure has been incurred out of India, does not disqualify the expenditure from exemption under s. 11(1)(a).” In the case of NASSCOM V DDIT in 130 TTJ 377 (Del), the Delhi Bench of the Tribunal at para 11 thereof has held as under:- Date of Judgment: 17.07.2018 in ITA Nos.312 & 313 of 2016 Commissioner of Income-tax & another vs. Ohio University Christ College…

Deputy Director of Income Tax (Exemption), Bangalore vs. Ohio University Christ College Academy for Management Education, Bangalore

In the result, Revenue’s appeals for both Assessment Years 2008-09 and 2009-10 are dismissed

ITA 1075/BANG/2014[2008-09]Status: DisposedITAT Bangalore09 Oct 2015AY 2008-09

For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri K.R. Vasudevan, Advocate

Section 11Section 12ASection 143(1)Section 143(3)

…ised Representative placed reliance on the decision of the various Tribunals in the cases of Gem and Jewellery Export Promotion Council V ITO in (1999) 69 ITD 95 (Mum) and National Association of Software and Services Companies (‘NASSCOM’) V DDIT, reported in 130 TTJ 377 (Del). 4.5.1 We have heard the rival contentions and perused and carefully considered the material on record; including the judicial pronouncements relied upon by both parties. The basic facts, not in dispute, are that the assessee has entered into an agreement with Ohio University, USA, whereby Ohio University sends its faculty to the assessee's…