M Tiruppani Trust v. CIT

145 CTR 176Supreme Court of India#19145 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2022 to 2022.

Judgments citing M Tiruppani Trust v. CIT

Jubilee Mission Hospital, Kakkanad vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…d constitute its property and it is entitled to accumulate twenty five percent there out. It is unclear on what basis the revenue contended that it was entitled to accumulate only twenty five percent of Rs. 87,010/-“ (iv) S RM M /CT M Tiruppani Trust vs CIT 145 CTR 176(SC): The Hon’ble Supreme Court held that (at page 180): “a mere look at section11 (1) and 11(2) is sufficient to dispel this argument. U/s 11(1) every charitable or religious trust, irrespective of whether it has filed a declaration u/s 11(2) or not, is entitled to deduction of certain income from its total income of the previous year. The inco…

Jubilee Mission Hospital., Thrissur vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…d constitute its property and it is entitled to accumulate twenty five percent there out. It is unclear on what basis the revenue contended that it was entitled to accumulate only twenty five percent of Rs. 87,010/-“ (iv) S RM M /CT M Tiruppani Trust vs CIT 145 CTR 176(SC): The Hon’ble Supreme Court held that (at page 180): “a mere look at section11 (1) and 11(2) is sufficient to dispel this argument. U/s 11(1) every charitable or religious trust, irrespective of whether it has filed a declaration u/s 11(2) or not, is entitled to deduction of certain income from its total income of the previous year. The inco…

Jubilee Mission Hospital, Thrissur vs. The DCIT, Kochi

In the result, the appeals filed by the assessee in ITA Nos

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…d constitute its property and it is entitled to accumulate twenty five percent there out. It is unclear on what basis the revenue contended that it was entitled to accumulate only twenty five percent of Rs. 87,010/-“ (iv) S RM M /CT M Tiruppani Trust vs CIT 145 CTR 176(SC): The Hon’ble Supreme Court held that (at page 180): “a mere look at section11 (1) and 11(2) is sufficient to dispel this argument. U/s 11(1) every charitable or religious trust, irrespective of whether it has filed a declaration u/s 11(2) or not, is entitled to deduction of certain income from its total income of the previous year. The inco…

Jubilee Mission Hospital, Thrissur vs. The DCIT, Thrissur

In the result, the appeals filed by the assessee in ITA Nos

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

…d constitute its property and it is entitled to accumulate twenty five percent there out. It is unclear on what basis the revenue contended that it was entitled to accumulate only twenty five percent of Rs. 87,010/-“ (iv) S RM M /CT M Tiruppani Trust vs CIT 145 CTR 176(SC): The Hon’ble Supreme Court held that (at page 180): “a mere look at section11 (1) and 11(2) is sufficient to dispel this argument. U/s 11(1) every charitable or religious trust, irrespective of whether it has filed a declaration u/s 11(2) or not, is entitled to deduction of certain income from its total income of the previous year. The inco…

M Tiruppani Trust v. CIT (145 CTR 176) — Cited in 4 Judgments | BharatTax