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“Section 10(46)(b)”

Section References (mined)Section 10Section 10(46)(b)12 judgments

The decision most relied on for Section 10(46)(b) is 46 Taxmann.com 169 (Delhi); Kanji Mai & Sons. v. CIT (189 ITR 326), cited in 25 judgments on BharatTax.

Leading authorities on Section 10(46)(b)

46 Taxmann.com 169 (Delhi); Kanji Mai & Sons. v. CIT
189 ITR 326 · 1991 · High Court
25
citing judgments

An assessee must raise objections regarding territorial jurisdiction before the assessment is completed. The Central Board of Revenue has the power to assign assessments to an Income Tax Officer of its choice.

Smt. Sapna Sanjay Raisoni v. ITO
70 Taxmann.com 7 · 2016 · Reported
14
citing judgments

Payments made to a State Road Transport Corporation can be considered as payments to a 'State' and therefore are protected from disallowance under section 40A(3) by Rule 6DD(b). This protection applies when the entity partakes in the character of instrumentalities of the Government.

Judgments citing Section 10(46)(b)

DCIT, Exemptions Circle, Hyderabad vs. Hyderabad Metropolitan Development Authority, Secunderabad

In the result, both the appeals of assessee and Revenue are allowed for statistical purposes

ITA 326/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Dec 2022AY 2018-19

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevan Lal Lavidiya –
Section 11Section 139Section 139(1)

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent

Hyderabad Metropolitan Development Authority, Hyderabad vs. DCIT, Exemptions Circle-1(1), Hyderabad

In the result, both the appeals of assessee and Revenue are allowed for statistical purposes

ITA 271/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 Dec 2022AY 2018-19

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevan Lal Lavidiya –
Section 11Section 139Section 139(1)

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent

Asst. Commissioner of Income Tax, (Exemptions), Hyderabad vs. Kakatiya Urban Development Authority, Warangal

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1881/HYD/2019[2013-14]Status: DisposedITAT Hyderabad26 Dec 2022AY 2013-14

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent

Asst. Commissioner of Income Tax, (Exemptions), Hyderabad vs. Kakatiya Urban Development Authority, Warangal

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1880/HYD/2019[2012-13]Status: DisposedITAT Hyderabad26 Dec 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent

Asst. Commissioner of Income Tax, (Exemptions), Hyderabad vs. Kakatiya Urban Development Authority, Warangal

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1879/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Dec 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent

Asst. Commissioner of Income Tax, (Exemptions), Hyderabad vs. Kakatiya Urban Development Authority, Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1878/HYD/2019[2010-11]Status: DisposedITAT Hyderabad26 Dec 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent

Asst. Commissioner of Income Tax, (Exemptions), Hyderabad vs. Kakatiya Urban Development Authority, Warangal

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1877/HYD/2019[2009-10]Status: DisposedITAT Hyderabad26 Dec 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent

Kakatiya Urban Development Authority, Warangal vs. Asst. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1726/HYD/2019[2013-14]Status: DisposedITAT Hyderabad26 Dec 2022AY 2013-14

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent

Kakatiya Urban Development Authority, Warangal vs. Asst. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1725/HYD/2019[2012-13]Status: DisposedITAT Hyderabad26 Dec 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent

Kakatiya Urban Development Authority, Warangal vs. Asst. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1724/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Dec 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent

Kakatiya Urban Development Authority, Warangal vs. Asst. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1723/HYD/2019[2010-11]Status: DisposedITAT Hyderabad26 Dec 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent

Kakatiya Urban Development Authority, Warangal vs. Asst. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1722/HYD/2019[2009-10]Status: DisposedITAT Hyderabad26 Dec 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

similar lines as in the case of GPU charities Like in the case of GPU charities, there is a prohibition by Section 10(46)(b) against such corporations, etc engaging in commercial activity This restriction has been introduced for the first time [as that prohibition was absent