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“Section 209(1)(a)(iii)”

Section References (mined)Section 209Section 209(1)(a)(iii)2 judgments

The decision most relied on for Section 209(1)(a)(iii) is Trustees of Shri Kot Hindu Stree Mandal v. CIT (209 ITR 396), cited in 80 judgments on BharatTax.

Leading authorities on Section 209(1)(a)(iii)

Trustees of Shri Kot Hindu Stree Mandal v. CIT
209 ITR 396 · 1994 · High Court
80
citing judgments

Membership fees and subscription amounts received by a trust or society from its members are not considered 'voluntary contributions' under Section 12 of the Income-tax Act, as they are not gratuitous payments or gifts but are made with consideration.

Judgments citing Section 209(1)(a)(iii)

Maharashtra Feeds P. Ltd., New Delhi vs. ACIT, Central Circle, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1254/DEL/2021[2015-16]Status: DisposedITAT Delhi06 Feb 2024AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

Limited, Modinagar and Others v. Commissioner of Income Tax, Delhi and Another, 216 ITR 759 at 780] At one point of time, section 209(1)(a)(iii) (relating to computation of advance tax) provided that the income tax calculated on the total income with reference to which the demand

Maharashtra Feeds P. Ltd., New Delhi vs. ACIT, Central Circle, Faridabad

In the result, the appeals of the assessee are allowed

ITA 1253/DEL/2021[2014-15]Status: DisposedITAT Delhi06 Feb 2024AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. K. Sampath, Adv. &For Respondent: Ms. Smita Singh, Sr. DR
Section 153ASection 154Section 208Section 234ASection 234CSection 243CSection 245CSection 245DSection 245D(1)Section 245D(4)

Limited, Modinagar and Others v. Commissioner of Income Tax, Delhi and Another, 216 ITR 759 at 780] At one point of time, section 209(1)(a)(iii) (relating to computation of advance tax) provided that the income tax calculated on the total income with reference to which the demand