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2 results for “house property”+ Section 35(1)(iv)clear

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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

iv. To utilise the surplus arising out of the collections from the users and the voluntary contributions obtained from the public to such charitable purposes as the Board of Trustees may deem it expedient from time to time. v. To acquire Immovable and Movable Properties as may be found necessary and expedient in pursuance of the objects of the Trust

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

1 W.L.R 1545 at 1569-1570 High Court (Queen‟s Bench) (England & Wales) 39 [2009) A.C. 456 at 513 para 135, House of Lords (UK) 40 [1968] EWCA Civ 1, [1969] 2 Ch. 149 at 170-171, Court of Appeal (England and Wales) 41 [1983] UKHL 1