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2 results for “depreciation”+ Section 80G(5)clear

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Key Topics

Section 106Section 80G4

SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

ITA 530/ASR/2009[]Status: DisposedITAT Amritsar16 Aug 2021

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

Section 10Section 12ASection 2Section 80Section 80GSection 80G(5)(iii)

5)(iii) read with Explanation 3 to section 80G. b. It is humbly submitted that Hon’ble Tribunal has no jurisdiction or power to travel beyond the impugned Order or subject-matter of the appeal. Power of the Hon’ble are provided in Section 254(1) which reads as follows:- “(1) The Appellate Tribunal may, after giving both parties

M/S STEP BY STEP JUNIOR SCHOOL SOCIETY,AMRITSAR. vs. COMMISSIONER OF INCOME TAX (EXEMPTION), CHANDIGARH

ITA 596/ASR/2016[2015-16]Status: DisposedITAT Amritsar16 Aug 2021AY 2015-16

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 10

5) of section 11, after the expiry of one year from the end of the ITA 596/Amr/2016 11 previous year in which such asset is acquired or the 31st day of March, 1992, whichever is later:] Provided also that nothing contained in sub-clause (iv) or sub-clause (v) 79[or sub-clause (vi) or sub-clause (via)] shall apply