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“Section 119(2)(d)”
Section References (mined)Section 119Section 119(2)(d)2 judgments
The decision most relied on for Section 119(2)(d) is CIT v. Fr. Mullers Charitable Institutions (363 ITR 230), cited in 117 judgments on BharatTax.
Leading authorities on Section 119(2)(d)
CIT v. Fr. Mullers Charitable Institutions
363 ITR 230 · 2014 · High Court
117
citing judgments
For a charitable trust, a violation of Section 13(1)(d) does not lead to the denial of exemption under Section 11 on its total income. Instead, only income derived from investments or deposits made in violation of Section 11(5) or income diverted under Section 13(1)(c) or 13(1)(d) is taxable.
CIT v. Standard Triumph Motor Co. Ltd.
119 ITR 573 · 1979 · High Court
10
citing judgments
For a non-resident, taxability is determined solely under Section 5(2)(b) of the Income Tax Act, which relates to accrual, and Section 5(2)(a) has no application. Receipt of income by a non-resident occurs when an Indian company credits their account.
