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“Section 188(7)”

Section References (mined)Section 188Section 188(7)2 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

Further, the assessee Trust has entered into a transaction with Shapoorji Drilling Enterprises Pvt. Ltd. which is also in violation of section 188(7) of the Companies Act, 2013. This amounts to further violation made by the assessee Trust within the meaning of clause (f) of Specified Violations defined

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

Further, the assessee Trust has entered into a transaction with Shapoorji Drilling Enterprises Pvt. Ltd. which is also in violation of section 188(7) of the Companies Act, 2013. This amounts to further violation made by the assessee Trust within the meaning of clause (f) of Specified Violations defined