Hon’ble Andhra Pradsh Trust v. CWT

171 ITR 323Reported decision#15131 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 11Section 11(1)(c)Section 143(3)Section 234BSection 234DSection 250Section 260ASection 271(1)(c)

Judgments citing Hon’ble Andhra Pradsh Trust v. CWT

INCOME TAX OFFICER EXEMPTIONS WARD 1 4, MUMBAI vs. J N TATA ENDOWMENT FOR THE HIGHER EDUCATION OF INDIANS, MUMBAI

In the result, the appeal of the Revenue is dismissed”

ITA 3573/MUM/2024[2011-12]Status: DisposedITAT Mumbai22 Aug 2024AY 2011-12

Bench: Shri Pavan Kumar Gadale, Judicialmember & Smt. Renu Jauhriito(Exemptions) Ward -14, Jn Tata Endowment Vs. Room No. 612, 6Th Floor, For The Higher Mtnl Telephone Exchange Education Of Indians, Buillding, Peddar Road, 2Nd Floor, Bombay Mumbai -400026. House, 24 Homi Mody Street, Fort, Mumbai-400001. Pan/Gir No. Aaatc0085C (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 11Section 11(1)Section 11(1)(c)Section 260A

…t if the income is applied within India and to that extent the income will be exempt under the said provision. The appellant relied on the judgments in the case of Bharata Kalanji vs. ITO 30 ITD 161 (Mad.) and H.E.H. The Nizam's Pilgrimage money trust vs. CIT 171 ITR 323 affirmed in 243 ITR 676. The AO did not accept the submission of the 7 JN Tata Endowment for the Higher Education of Indians, Mumbai appellant and disallowed the exemption of Rs. 4,04,35,275/- by concluding as under: 1. Application as well as charitable purpose should be in India. It is not the case that charitable purpose should be confirmed…

THE SYNTHETIC & RAYON TEXTILES EXPORT PROMOTION COUNCIL,MUMBAI vs. ITO (E) 2(4), MUMBAI

In the result, all the five appeals of the assessee are allowed

ITA 1578/MUM/2017[2004-05]Status: DisposedITAT Mumbai17 May 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…wable. The ld. CIT(A) allowed the assessee’s claim by holding that allowable expenditure can be incurred outside India if the object of charity is located in India. 6. Before us, the led. DR relied upon the decision of the Hon’ble Andhra Pradsh Trust v. CWT, 171 ITR 323 for the proposition that the expenditure incurred abroad could not be allowed under section 11 of the Income Tax Act 1961. The learned authorized representatives for the assessee relied upon the decision of the ITAT Mumbai Bench ‘A’ in the case of Gem and Jewellery Export Promotion Council vs. 6th ITO 68 ITD 95 support of the proposition that whe…

THE SYNTHETIC & RAYON TEXTILES EXPORT PROMOTION COUNCIL,MUMBAI vs. ITO (E) 2(4), MUMBAI

In the result, all the five appeals of the assessee are allowed

ITA 1577/MUM/2017[2006-07]Status: DisposedITAT Mumbai17 May 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…wable. The ld. CIT(A) allowed the assessee’s claim by holding that allowable expenditure can be incurred outside India if the object of charity is located in India. 6. Before us, the led. DR relied upon the decision of the Hon’ble Andhra Pradsh Trust v. CWT, 171 ITR 323 for the proposition that the expenditure incurred abroad could not be allowed under section 11 of the Income Tax Act 1961. The learned authorized representatives for the assessee relied upon the decision of the ITAT Mumbai Bench ‘A’ in the case of Gem and Jewellery Export Promotion Council vs. 6th ITO 68 ITD 95 support of the proposition that whe…

THE SYNTHETIC & RAYON TEXTILES EXPORT PROMOTION COUNCIL,MUMBAI vs. ITO (E) 2(4), MUMBAI

In the result, all the five appeals of the assessee are allowed

ITA 1576/MUM/2017[2009-10]Status: DisposedITAT Mumbai17 May 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…wable. The ld. CIT(A) allowed the assessee’s claim by holding that allowable expenditure can be incurred outside India if the object of charity is located in India. 6. Before us, the led. DR relied upon the decision of the Hon’ble Andhra Pradsh Trust v. CWT, 171 ITR 323 for the proposition that the expenditure incurred abroad could not be allowed under section 11 of the Income Tax Act 1961. The learned authorized representatives for the assessee relied upon the decision of the ITAT Mumbai Bench ‘A’ in the case of Gem and Jewellery Export Promotion Council vs. 6th ITO 68 ITD 95 support of the proposition that whe…

THE SYNTHETIC & RAYON TEXTILES EXPORT PROMOTION COUNCIL,MUMBAI vs. DDIT (E) 1(2), MUMBAI

In the result, all the five appeals of the assessee are allowed

ITA 1575/MUM/2017[2011-12]Status: DisposedITAT Mumbai17 May 2017AY 2011-12

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…wable. The ld. CIT(A) allowed the assessee’s claim by holding that allowable expenditure can be incurred outside India if the object of charity is located in India. 6. Before us, the led. DR relied upon the decision of the Hon’ble Andhra Pradsh Trust v. CWT, 171 ITR 323 for the proposition that the expenditure incurred abroad could not be allowed under section 11 of the Income Tax Act 1961. The learned authorized representatives for the assessee relied upon the decision of the ITAT Mumbai Bench ‘A’ in the case of Gem and Jewellery Export Promotion Council vs. 6th ITO 68 ITD 95 support of the proposition that whe…

THE SYNTHETIC & RAYON TEXTILES EXPORT PROMOTION COUNCIL,MUMBAI vs. ITO (E) 2(4), MUMBAI

In the result, all the five appeals of the assessee are allowed

ITA 1573/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 May 2017AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

Section 11Section 11(1)(a)Section 12Section 143(3)Section 147Section 25

…wable. The ld. CIT(A) allowed the assessee’s claim by holding that allowable expenditure can be incurred outside India if the object of charity is located in India. 6. Before us, the led. DR relied upon the decision of the Hon’ble Andhra Pradsh Trust v. CWT, 171 ITR 323 for the proposition that the expenditure incurred abroad could not be allowed under section 11 of the Income Tax Act 1961. The learned authorized representatives for the assessee relied upon the decision of the ITAT Mumbai Bench ‘A’ in the case of Gem and Jewellery Export Promotion Council vs. 6th ITO 68 ITD 95 support of the proposition that whe…

Hon’ble Andhra Pradsh Trust v. CWT (171 ITR 323) — Cited in 6 Judgments | BharatTax