CRL.A. 124/2013 & ORS. Page 344 of 400 State of Madhya Pradesh v. Sheetla Sahai and Ors. (8 SCC 47)

Q: What is CRL.A. 124/2013 & ORS. Page 344 of 400 State of Madhya Pradesh v. Sheetla Sahai and Ors. authority for?

Sanction for prosecution under Section 197 of the Code of Criminal Procedure is required for public servants who were or are in service, distinguishing it from Section 19 of the Prevention of Corruption Act, which does not require sanction for those who have ceased to be public servants.

Q: How many judgments cite CRL.A. 124/2013 & ORS. Page 344 of 400 State of Madhya Pradesh v. Sheetla Sahai and Ors.?

35 judgments on BharatTax cite CRL.A. 124/2013 & ORS. Page 344 of 400 State of Madhya Pradesh v. Sheetla Sahai and Ors. (8 SCC 47), spanning 2013 to 2025.

Q: Which sections of the Income Tax Act does CRL.A. 124/2013 & ORS. Page 344 of 400 State of Madhya Pradesh v. Sheetla Sahai and Ors. come up under?

It is most often cited in judgments turning on Section 10(23C)(iiiad), Section 10(23C)(vi), Section 11, Section 12A, Section 12AA, Section 143(3).

Amazon Seller Services Private Limited vs. Competition Commission of India

WA/563/2021HC Karnataka23 Jul 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 4

…ht to argue that “production chain” must be read as supply chain. Whilst making the above submission during the oral submissions before this Hon’ble Court, CCI had referred to the judgment of the Hon’ble Supreme Court in Excel Crop Care Ltd v. CCI, (2017) 8 SCC 47. It is important to note that the Excel Crop Care decision was a decision regarding collusive bidding (a horizontal agreement in violation of Section 3(3) of the Act, where an appreciable adverse effect on competition (“AAEC”) is presumed and as opposed to Section 3(4) of the Act, AAEC need not be established at the prima facie stage. Further.…

Deputy Commissioner of Income Tax (Exemption), Circle-1, Bengaluru vs. M/S. Mahatma Gandhi Vidyapeetha Trust, Bengaluru

In the result, appeal of the Revenue is dismissed while cross objection by the Assessee is allowed

ITA 2707/BANG/2017[2012-13]Status: DisposedITAT Bangalore15 Feb 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Jason P Boaz

For Appellant: Shri S Sukumar, AdvocateFor Respondent: Shri Pradeep Kumar, CIT

Section 11Section 12ASection 143(3)

…e and not for profit are no longer res integra, having been dealt with by a long line of decisions of this Court which have been elaborately noticed and extracted in a recent pronouncement i.e. Queen’s Educational Society vs. Commissioner of Income Tax (2015) 8 SCC 47. To the above principles, one further test as laid down in CIT vs. Surat Art Silk Cloth Manufacturers’ Assn (1980) 2 SCC 31 and culled out in American Hotel and Lodging Association Educational Institute vs. Central Board of Direct Taxes and Others (2008)10 SCC 509 may be added which is as follows: “In order to ascertain whether the institute is carr…

Iti Education Committee, Bangalore vs. Income-Tax Officer(Exemption), Bangalore

In the result, the appeal filed by the assessee is allowed

ITA 425/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jan 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raom/S.Iti Education Committee, Vidyamandir, Dooravaninagar, Bengaluru. Pan : Aaaai0748L … Appellant Vs. The Income-Tax Officer (Exemptions), Ward - 1, Bengaluru … Respondent Appellant By : Shri H Sambhu Sharma, C.A Respondent By : Shri Pradeep Kumar, Acit(Dr)

For Appellant: Shri H Sambhu Sharma, C.AFor Respondent: Shri Pradeep Kumar, ACIT(DR)

Section 10Section 11Section 11(1)(a)Section 143(3)

…sonable surplus’. This principle was reiterated by the Hon’ble Apex Court Visvesvaraya Technological University Vs. ACIT (Supra), wherein the Hon’ble Apex Court, after referring to its earlier decision in the case of Queen’s Education Society, Vs. CIT, (2015) 8 SCC 47, CIT Vs. Surat Art Silk Cloth Manufacturers Assn., (1980) 2 SCC 31, American Hotel and Lodging Association Educational Institute Vs. CBDTs & Ors. (2008) 10 SCC 509, Aditanar Educational Institution Vs. CIT (1997) 3 SCC 346 held as follows: 6. The relevant principles of law which will govern the first issue i.e. whether an educational institution or…

Visvesvaraya Tech.University vs. Assistant Commissioner of Income Tax

C.A. No.-004361-004366 - 2016Supreme Court22 Apr 2016

Section 10Section 148

…no longer res integra, having been dealt with by a long line of decisions of this Court which have been elaborately noticed and extracted in a recent pronouncement i.e. Queen's Educational Society vs. Commissioner of Income Tax 1 . The 1 (2015) 8 SCC 47 Page 4 JUDGMENT 4 principles that emanate from the views expressed by this Court are set out in paragraph 11 in Queen's Educational Society (supra), which are extracted below: “11. Thus, the law common to Section 10(23C) (iiiad) and (vi) may be summed up as follows: (1) Where an educational institution carries on the activity of education prim…

Visvesvaraya Tech.University vs. Assistant Commissioner of Income Tax

C.A. No.-004361-004366 - 2016Supreme Court22 Apr 2016

Section 10Section 148

…no longer res integra, having been dealt with by a long line of decisions of this Court which have been elaborately noticed and extracted in a recent pronouncement i.e. Queen's Educational Society vs. Commissioner of Income Tax 1 . The 1 (2015) 8 SCC 47 Page 4 JUDGMENT 4 principles that emanate from the views expressed by this Court are set out in paragraph 11 in Queen's Educational Society (supra), which are extracted below: “11. Thus, the law common to Section 10(23C) (iiiad) and (vi) may be summed up as follows: (1) Where an educational institution carries on the activity of education prim…

Commissioner of Income-tax-VI vs. Sri Premchand Kothari

ITTA/17/2015HC Telangana20 Mar 2015