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“Section 4(3)(1)”

Section References (mined)Section 4Section 4(3)(1)3 judgments

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1051 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

Lahore High Court in Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab, (1944) 12 ITR 385. The • general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from ... conditions laid down therein are not satisfied, it is not open to the assessee to fall back upon the general provision contained in Section 4(3)(1) and claim exemption thereunder on the ground that business is property. The Lahore High Court held that the fact that the business carried

CIT vs. MEHTA CHARITABLE PRAJNALAYA TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1050 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

Lahore High Court in Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab, (1944) 12 ITR 385. The • general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from ... conditions laid down therein are not satisfied, it is not open to the assessee to fall back upon the general provision contained in Section 4(3)(1) and claim exemption thereunder on the ground that business is property. The Lahore High Court held that the fact that the business carried

COMMISSIONER OF INCOME TAX vs. MEHTA CHARITABLE PRAJNALAY TRUST

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 18 / 2004HC Delhi20 Nov 2012
Section 1Section 260A

Lahore High Court in Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab, (1944) 12 ITR 385. The • general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from ... conditions laid down therein are not satisfied, it is not open to the assessee to fall back upon the general provision contained in Section 4(3)(1) and claim exemption thereunder on the ground that business is property. The Lahore High Court held that the fact that the business carried