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“Section 11(44)”

Section References (mined)Section 11Section 11(44)11 judgments

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

ITA 962/JPR/2024[2015-2016]Status: DisposedITAT Jaipur24 Sept 2025AY 2015-2016
For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

main activities and thus, Assessing Officer was justified in treating aforesaid training fee as income from business and profession as per provisions of section 11(44) Hald, yss (Paras 19 and 21) (In favour of revenue)" In the present case also, the receipts of amounts for land and construction activity

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

ITA 961/JPR/2024[2014-2015]Status: DisposedITAT Jaipur24 Sept 2025AY 2014-2015
For Appellant: Shri Siddharth Ranka, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 11Section 11(2)Section 143(3)Section 147Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM

THE JRD & THELMA J TATA TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX 9EXEMPTIONS0, MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

ITA 2209/MUM/2021[NA]Status: DisposedITAT Mumbai17 Aug 2022
Section 12ASection 12A(1)(ac)

Separate accounts in respect of profits and gains of business incidental to attainment of objects shall be maintained in compliance to section 11(44) of Income Tax Act, 1961. k. The registered office or the principal place of activity of the applicant should not be transferred outside the jurisdiction

SIR DORABJI TATA TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

ITA 2207/MUM/2021[AY 2022-23 TO AY 2026-27]Status: DisposedITAT Mumbai17 Aug 2022
Section 11Section 115TSection 11SSection 124Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

Separate accounts in respect of profits and gains of business incidental to attainment of objects shall be maintained in compliance to section 11(44) of Income Tax Act, 1961. k. The registered office or the principal place of activity of the applicant should not be transferred outside the jurisdiction

SIR RATAN TATA TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

ITA 2205/MUM/2021[AY 2022-23 TO AY 2026-27]Status: DisposedITAT Mumbai17 Aug 2022
Section 11Section 115TSection 11SSection 124Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

Separate accounts in respect of profits and gains of business incidental to attainment of objects shall be maintained in compliance to section 11(44) of Income Tax Act, 1961. k. The registered office or the principal place of activity of the applicant should not be transferred outside the jurisdiction

THE JRD TATA TRUST ,MUMBAI vs. CIT (EXEMP), MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

ITA 2203/MUM/2021[AY 2022 -2023 TO AY 2026-27]Status: DisposedITAT Mumbai17 Aug 2022
Section 12ASection 12A(1)(ac)

Separate accounts in respect of profits and gains of business incidental to attainment of objects shall be maintained in compliance to section 11(44) of Income Tax Act, 1961. k. The registered office or the principal place of activity of the applicant should not be transferred outside the jurisdiction

THE J.N.TATA ENDOWMENT FOR THE HIGHER DEUCATION OF INDIANS,MUMBAI vs. COMMISSIONER OF INCOME TAX (EMPTIONS) , MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

ITA 2162/MUM/2021[2022-23 TO AY 2026-27]Status: DisposedITAT Mumbai17 Aug 2022
Section 12ASection 12A(1)(ac)

Separate accounts in respect of profits and gains of business incidental to attainment of objects shall be maintained in compliance to section 11(44) of Income Tax Act, 1961. k. The registered office or the principal place of activity of the applicant should not be transferred outside the jurisdiction

TATA EDUCATION AND DEVELOPEMENT TRUST,MUMBAI vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS) , MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

ITA 2157/MUM/2021[AY 2022-2023 TO AY 2026-27]Status: DisposedITAT Mumbai17 Aug 2022
Section 12ASection 12A(1)(ac)

Separate accounts in respect of profits and gains of business incidental to attainment of objects shall be maintained in compliance to section 11(44) of Income Tax Act, 1961. k. The registered office or the principal place of activity of the applicant should not be transferred outside the jurisdiction

SIR RATAN TATA PARSI MATHERAN CONVALESCENT HOME,MUMBAI vs. CIT (EXEMPTIONS) , MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

ITA 2156/MUM/2021[AY 2022-23 TO 2026-27]Status: DisposedITAT Mumbai17 Aug 2022
Section 11Section 115TSection 11SSection 124Section 12ASection 12A(1)(ac)Section 13(3)Section 80G

Separate accounts in respect of profits and gains of business incidental to attainment of objects shall be maintained in compliance to section 11(44) of Income Tax Act, 1961. k. The registered office or the principal place of activity of the applicant should not be transferred outside the jurisdiction

TRUSTEES OF SIR RATAN TATA BUILDING C. J. COLONY TARDEO ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

ITA 2155/MUM/2021[AY 2022-2023 TO AY 2026-27]Status: DisposedITAT Mumbai17 Aug 2022
Section 12ASection 12A(1)(ac)

Separate accounts in respect of profits and gains of business incidental to attainment of objects shall be maintained in compliance to section 11(44) of Income Tax Act, 1961. k. The registered office or the principal place of activity of the applicant should not be transferred outside the jurisdiction

THE SOCI\ETY FOR THE REHABILITION OF CRIPPLED CHILDREN ,MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

In the result, the appeal is allowed in the limited terms indicated above, and subject to the observations as above

ITA 2124/MUM/2021[2022-23 TO A.Y.2026-27]Status: DisposedITAT Mumbai17 Aug 2022
Section 12ASection 12A(1)(ac)

Separate accounts in respect of profits and gains of business incidental to attainment of objects shall be maintained in compliance to section 11(44) of Income Tax Act, 1961. k. The registered office or the principal place of activity of the applicant should not be transferred outside the jurisdiction

Section 11(44) — 11 judgments | BharatTax | BharatTax