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2 results for “charitable trust”+ Section 196clear

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Key Topics

Section 115

THE COMMISSIONER OF INCOME TAX, HYD vs. CARGO HANDLING PRIVATE WORKERS POOL, VISAKHAPATNAM

Accordingly, the I.T.T.A. is dismissed

ITTA/14/2017HC Andhra Pradesh15 Sept 2022

Bench: C.PRAVEEN KUMAR,TARLADA RAJASEKHAR RAO

Section 11Section 11(5)Section 13(1)(c)Section 143(1)Section 147Section 148Section 260

charitable in nature. The Assessing Officer as well as the Appellate Authority rejected the claims of the Assessee. Challenging the same, appeals came to be preferred 2 (2008) 300 ITR 214 13 before the Income Tax Appellate Tribunal, which were allowed, as in this case. The issues before the High Court were as under:- (A) Whether, on the facts

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

trust is estopped from denying the existence of the trust). CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 68 8. The recognition of estoppel by conduct as a doctrine operating consistently in law and equity and the prevalence of equity in a Judicature Act system combine to give the whole doctrine a degree of flexibility which