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2 results for “charitable trust”+ Section 260clear

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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

260(A) of the Income Tax Act, 1961 [„I.T. Act‟], assailing the Order passed in I.T.A. No. 525/Vizag/2014, for the Assessment Year 1997-1998. 2. The Respondent Assessee filed its return of income for the Assessment Year 1997-98 on 07.11.1997, declaring “NIL” income, after claiming exemption to a tune of Rs.27,91,858/-, under Section

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