CIT v. Khalsa Rural Hospital and Nursing Training Institute

304 ITR 20Reported decision#11466 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2020.

Judgments citing CIT v. Khalsa Rural Hospital and Nursing Training Institute

Maruti N. Navale, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee in WTA No

ITA 705/PUN/2014[2003-04]Status: DisposedITAT Pune24 Jun 2020AY 2003-04

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…ation of the Revenue that the Managing Trustee and other trustees have siphoned off money of the Trust is not correct. 117. We find the Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Khalsa Rural Hospital and Nursing Training Institute reported in 304 ITR 20 has observed as under (short notes) : “The assessee-trust was running a rural hospital and training institute for nurses. During the course of assessment proceedings u/s.143(3) of the Income-tax Act, 1961, for the assessment year 1997-98, the Assessing Officer noticed that the assessee had claimed exemption u/s.11 of the Act, on the income derived…

Maruti N. Navale, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee in WTA No

ITA 704/PUN/2014[2002-03]Status: DisposedITAT Pune24 Jun 2020AY 2002-03

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…ation of the Revenue that the Managing Trustee and other trustees have siphoned off money of the Trust is not correct. 117. We find the Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Khalsa Rural Hospital and Nursing Training Institute reported in 304 ITR 20 has observed as under (short notes) : “The assessee-trust was running a rural hospital and training institute for nurses. During the course of assessment proceedings u/s.143(3) of the Income-tax Act, 1961, for the assessment year 1997-98, the Assessing Officer noticed that the assessee had claimed exemption u/s.11 of the Act, on the income derived…

Maruti N. Navale, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee in WTA No

ITA 703/PUN/2014[2001-02]Status: DisposedITAT Pune24 Jun 2020AY 2001-02

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…ation of the Revenue that the Managing Trustee and other trustees have siphoned off money of the Trust is not correct. 117. We find the Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Khalsa Rural Hospital and Nursing Training Institute reported in 304 ITR 20 has observed as under (short notes) : “The assessee-trust was running a rural hospital and training institute for nurses. During the course of assessment proceedings u/s.143(3) of the Income-tax Act, 1961, for the assessment year 1997-98, the Assessing Officer noticed that the assessee had claimed exemption u/s.11 of the Act, on the income derived…

Maruti N. Navale, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee in WTA No

ITA 702/PUN/2014[2000-01]Status: DisposedITAT Pune24 Jun 2020AY 2000-01

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…ation of the Revenue that the Managing Trustee and other trustees have siphoned off money of the Trust is not correct. 117. We find the Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Khalsa Rural Hospital and Nursing Training Institute reported in 304 ITR 20 has observed as under (short notes) : “The assessee-trust was running a rural hospital and training institute for nurses. During the course of assessment proceedings u/s.143(3) of the Income-tax Act, 1961, for the assessment year 1997-98, the Assessing Officer noticed that the assessee had claimed exemption u/s.11 of the Act, on the income derived…

Maruti N. Navale, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee in WTA No

ITA 701/PUN/2014[1999-2000]Status: DisposedITAT Pune24 Jun 2020AY 1999-2000

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…ation of the Revenue that the Managing Trustee and other trustees have siphoned off money of the Trust is not correct. 117. We find the Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Khalsa Rural Hospital and Nursing Training Institute reported in 304 ITR 20 has observed as under (short notes) : “The assessee-trust was running a rural hospital and training institute for nurses. During the course of assessment proceedings u/s.143(3) of the Income-tax Act, 1961, for the assessment year 1997-98, the Assessing Officer noticed that the assessee had claimed exemption u/s.11 of the Act, on the income derived…

Maruti Nivrutti Navale, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee in WTA No

ITA 1061/PUN/2014[2006-07]Status: DisposedITAT Pune24 Jun 2020AY 2006-07

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…ation of the Revenue that the Managing Trustee and other trustees have siphoned off money of the Trust is not correct. 117. We find the Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Khalsa Rural Hospital and Nursing Training Institute reported in 304 ITR 20 has observed as under (short notes) : “The assessee-trust was running a rural hospital and training institute for nurses. During the course of assessment proceedings u/s.143(3) of the Income-tax Act, 1961, for the assessment year 1997-98, the Assessing Officer noticed that the assessee had claimed exemption u/s.11 of the Act, on the income derived…

Maruti Nivrutti Navale, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee in WTA No

ITA 1060/PUN/2014[2005-06]Status: DisposedITAT Pune24 Jun 2020AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…ation of the Revenue that the Managing Trustee and other trustees have siphoned off money of the Trust is not correct. 117. We find the Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Khalsa Rural Hospital and Nursing Training Institute reported in 304 ITR 20 has observed as under (short notes) : “The assessee-trust was running a rural hospital and training institute for nurses. During the course of assessment proceedings u/s.143(3) of the Income-tax Act, 1961, for the assessment year 1997-98, the Assessing Officer noticed that the assessee had claimed exemption u/s.11 of the Act, on the income derived…

Maruti Nivrutti Navale, Pune vs. Deputy Commissioner of Income-Tax

In the result, the appeal of the assessee in WTA No

ITA 1059/PUN/2014[2004-05]Status: DisposedITAT Pune24 Jun 2020AY 2004-05

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm Sl.

For Appellant: Shri Suhas P. BoraFor Respondent: Shri S. B. Prasad

…ation of the Revenue that the Managing Trustee and other trustees have siphoned off money of the Trust is not correct. 117. We find the Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Khalsa Rural Hospital and Nursing Training Institute reported in 304 ITR 20 has observed as under (short notes) : “The assessee-trust was running a rural hospital and training institute for nurses. During the course of assessment proceedings u/s.143(3) of the Income-tax Act, 1961, for the assessment year 1997-98, the Assessing Officer noticed that the assessee had claimed exemption u/s.11 of the Act, on the income derived…

D.D.I.T. (I.T.) 2(1), Mumbai vs. Siemens Ltd., Mumbai

In the result appeal filed by assessee is as allowed

ITA 8368/MUM/2011[]Status: DisposedITAT Mumbai27 Apr 2017

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 195Section 195(2)Section 2Section 9Section 9(1)(vii)

…s per DTAA between India and Netherlands for a technical services to be taxable in India 'make available' clause is to be satisfied. The Ld. A.R. has relied upon the judgment of Hon'ble Bombay High Court in the case of Diamond Services International Pvt. Ltd. 304 ITR 20 and has submitted that by providing the type test certificate in Netherlands, after testing the transformer in Netherlands, using the equipment installed in Netherlands, KEMA has not made available any technical knowledge or expertise or skill to the' appellant. Ld. A.R. has also relied upon the decision of AAR in the case of Joint Accreditation S…