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“Section 186(7)”

Section References (mined)Section 186Section 186(7)3 judgments

MASINA HOSPITAL TRUST,MUMBAI vs. SALIL MISHRA- CIT (EXEMPTIONS), MUMBAI

ITA 3378/MUM/2025[2026-27]Status: DisposedITAT Mumbai17 Oct 2025AY 2026-27

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 12ASection 13Section 13(3)Section 186(7)Section 80G

Explanation to section 12AB of the Act since it received an interest free loan from Shapoorji Drilling Enterprises Pvt. Ltd. which violates section 186(7) of the Companies Act, 2013. 10. In holding so, the learned CIT(E) failed to appreciate that there was no such violation under clause ... specified law under clause (f) read with section 12AB(1)(b)(i)(B); that in any event there was no violation of section 186(7) of the Companies Act, 2013; nor is there any order or direction or decree by any Court to this effect; without prejudice to the above

MASINA HOSPITAL TRUST,MUMBAI vs. CIT-EXEMPTION, SALIL MISHRA, MUMBAI

ITA 3377/MUM/2025[2026-27]Status: DisposedITAT Mumbai17 Oct 2025AY 2026-27

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 12ASection 13Section 13(3)Section 186(7)Section 80G

Explanation to section 12AB of the Act since it received an interest free loan from Shapoorji Drilling Enterprises Pvt. Ltd. which violates section 186(7) of the Companies Act, 2013. 10. In holding so, the learned CIT(E) failed to appreciate that there was no such violation under clause ... specified law under clause (f) read with section 12AB(1)(b)(i)(B); that in any event there was no violation of section 186(7) of the Companies Act, 2013; nor is there any order or direction or decree by any Court to this effect; without prejudice to the above

MASINA HOSPITAL TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPITONS), MUMBAI

In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes

ITA 5366/MUM/2024[-]Status: DisposedITAT Mumbai18 Feb 2025

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2024-25 Masina Hospital Trust, Cit(Exemptions), 1 Masina Hospital, Sant Satva Room No. 601, 6Th Floor, Cumballa Vs. Marg, Byculla, Hill Mtnl Te Building, Peddar Mumbai-400027. Road, Dr. Gopalrao Deshmukh Marg, Mumballa Hill, Mumbai-400026. Pan No. Aaatm 0786 D Appellant Respondent

For Appellant: Mr. Nihar JambusariaFor Respondent: Mr. Nischal B., CIT-DR
Section 13(2)(a)Section 80GSection 80G(5)(iii)

loan from a company under the take a loan and since it was a loan from a company under the provisions of the section 186(7) of the Companies Act, 2013, it provisions of the section 186(7) of the Companies Act, 2013 provisions of the section 186(7