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“Section 163(1)(e)”

Section References (mined)Section 163Section 163(1)(e)1 judgments

The decision most relied on for Section 163(1)(e) is Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) v. Alarippu ( (172 ITR 698), cited in 61 judgments on BharatTax.

Leading authorities on Section 163(1)(e)

Trust (249 ITR 533) (Bom.) 3. CIT vs. Red Rose School (163 Taxman 19 (All.) 4. DIT(E) v. Alarippu (
172 ITR 698 · 1988 · High Court
61
citing judgments

Income received by a trust from sources like extra fees can be taxed at the maximum marginal rate, while other income remains eligible for exemption under Section 11 of the Income Tax Act.

Judgments citing Section 163(1)(e)

Sai Pragathi Estates & Constructions Pvt Limited, Hyderabad vs. Income Tax Officer (Int. Taxn)-1, Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1627/HYD/2025[2009-10]Status: DisposedITAT Hyderabad21 Jan 2026AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1627/Hyd/2025 Assessment Year 2009-2010 Sai Pragathi Estates & The Income Tax Officer- Constructions Pvt. [Int.Taxn]-1, Hyderabad Vs. Limited, Hyderabad. Pin – 500 004. Pin – 500 029. Telangana. Telangana. Pan Aadcs4150P (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri A Harish, Advocate राज" व "ारा /Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 12.01.2026 घोषणा की तारीख/Pronouncement: 21.01.2026 आदेश/Order

For Appellant: Sri A Harish, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 148Section 161Section 163Section 163(1)(c)Section 163(1)(e)

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY