NATIONAL SOLAR ENERGY FEDERATION OF INDIA,DELHI vs. INCOME TAX OFFICER, WARD EXEMP 2(4), DELHI

In the result, assessee’s appeal is allowed

5 about awareness of solar energy power and the same was communicated in Form 10. Therefore exemption u/s 11(2) should not be disallowed.” 3.3 The Learned Assessing Officer was of the view that Form 10 filed by the assessee on 30.10.2017 showing accumulation an amount of Rs.33,11,589/- under Section 11(2) of the Act is not eligible

NIIT FOUNDATION,NEW DELHI vs. CIT(E), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

80G (5) (vi) of the Act as per order dated 07.03.2008. It filed its return of income on 23.09.2014 declaring Nil income. 4. The assessee was formed with the following objects:- 1. To promote, support and strengthen education, research and training of Information Technology and its application in all fields of activities and to collaborate, co-operate and enter into

M/S SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,,NEW DELHI vs. ITO (E), NEW DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2009-10 Society For Participatory Research In Vs. Income Tax Officer(E), Trust Ward-Iii, Asia, 42,Tughlakabad Instutional Area, New Delhi New Delhi Gir/Pan : Aaats1994H (Appellant) (Respondent)

5 We have considered the rival submissions, perused the material on record and orders of the authorities below. Section 2(15) of the Act is amended by the Finance Act, 2009 reads as under: "2. Definitions.-In this Act, unless the context otherwise requires— (15) "charitable purpose" includes relief of the poor, education, medical relief, Preservation of environment (including watersheds

IRCON INTERNATIONAL LIMITED,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the three appeals of the assessee for A

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

TDS has been deducted, which further shows that the payment received by the assessee are as a contactor only; (e) The prominent gains of the assessee cannot be said to be derived from the eligible business. 12.4 Before us, the Ld. Counsel of the assessee submitted that issue in dispute is squarely covered in the favour of the assessee

IRCON INTERNATIONAL LTD. vs. ADDL. CIT, RANGE-11,,

In the result, all the three appeals of the assessee for A

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

TDS has been deducted, which further shows that the payment received by the assessee are as a contactor only; (e) The prominent gains of the assessee cannot be said to be derived from the eligible business. 12.4 Before us, the Ld. Counsel of the assessee submitted that issue in dispute is squarely covered in the favour of the assessee

DCIT, CIRCLE-11(1) vs. IRCON INTERNATIONAL LTD.,,

In the result, all the three appeals of the assessee for A

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

TDS has been deducted, which further shows that the payment received by the assessee are as a contactor only; (e) The prominent gains of the assessee cannot be said to be derived from the eligible business. 12.4 Before us, the Ld. Counsel of the assessee submitted that issue in dispute is squarely covered in the favour of the assessee

DCIT, NEW DELHI vs. M/S IRCON INTERNATIONAL LTD., NEW DELHI

In the result, all the three appeals of the assessee for A

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

TDS has been deducted, which further shows that the payment received by the assessee are as a contactor only; (e) The prominent gains of the assessee cannot be said to be derived from the eligible business. 12.4 Before us, the Ld. Counsel of the assessee submitted that issue in dispute is squarely covered in the favour of the assessee

IRCON INTERNATIONAL LTD.,,NEW DELHI vs. DCIT, CIRCLE-11(1),, DELHI

In the result, all the three appeals of the assessee for A

Bench: : Shri Bhavnesh Saini & Shri O.P. Kant

TDS has been deducted, which further shows that the payment received by the assessee are as a contactor only; (e) The prominent gains of the assessee cannot be said to be derived from the eligible business. 12.4 Before us, the Ld. Counsel of the assessee submitted that issue in dispute is squarely covered in the favour of the assessee

GUJRAT GUARDIAN LTD.,NEW DELHI vs. DCIT, NEW DELHI

5% of the total fixed capiul investment.\n-technical know-how lees or drawing fees paid in bomp sum to foreign collaborators or foreign\nsuppliers as approved by Government of India or paid to laboratories recognised by the State\nGovernment or Central Government.\n(1) Working capital (whether raised through Banks or otherwise and including working capital\nitargin), goodwill fees

GUJARAT GUARDIAN LTD.,NEW DELHI vs. DCIT, NEW DELHI

ix) Modernisation, renovation, rehabituation or rationalisation of indestrial unite will not be eligible\nfor pinoneer benfit under the schense. Siniarty, replacement of plant and machinery or other assis of\nchange of product mix will not be eligible\nRevival of a sick or closed unit whether under a scheme of liquidation or any other isw or agrement,\nsettlement, merger, take overorany

M/S GUJARAT GUARDIAN LTD.,,NEW DELHI vs. DCIT,, NEW DELHI

ix) Modernisation, renovation, rehabituation or rationalisation of indestrial unite will not be eligible for pinoneer benfit under the schense. Siniarty, replacement of plant and machinery or other assis of change of product mix will not be eligible\nRevival of a sick or closed unit whether under a scheme of liquidation or any other isw or agrement, settlement, merger, take overorany

GUJARAT GUARDIAN LTD.,,NEW DELHI vs. DCIT, NEW DELHI

5% of the total fixed capiul investment.\n-technical know-how lees or drawing fees paid in bomp sum to foreign collaborators or foreign\nsuppliers as approved by Government of India or paid to laboratories recognised by the State\nGovernment or Central Government.\n(1) Working capital (whether raised through Banks or otherwise and including working capital\nitargin), goodwill fees

DCIT, NEW DELHI vs. M/S GUJRAT GUARDIAN LTD.,, NEW DELHI

ix) Modernisation, renovation, rehabituation or rationalisation of indestrial unite will not be eligible\nfor pinoneer benfit under the schense. Siniarty, replacement of plant and machinery or other assis of\nchange of product mix will not be eligible\nRevival of a sick or closed unit whether under a scheme of liquidation or any other isw or agrement,\nsettlement, merger, take overorany

ACIT, NEW DELHI vs. M/S GUJARAT GUARDIAN LTD., NEW DELHI

ix) Modernisation, renovation, rehabituation or rationalisation of indestrial unite will not be eligible\nfor pinoneer benfit under the schense. Siniarty, replacement of plant and machinery or other assis of\nchange of product mix will not be eligible\nRevival of a sick or closed unit whether under a scheme of liquidation or any other isw or agrement,\nsettlement, merger, take overorany

DCIT, NEW DELHI vs. M/S. GUJRAT GUARDIAN LTD., NEW DELHI

5% of the total fixed capiul investment.\n-technical know-how lees or drawing fees paid in bomp sum to foreign collaborators or foreign\nsuppliers as approved by Government of India or paid to laboratories recognised by the State\nGovernment or Central Government.\n(1) Working capital (whether raised through Banks or otherwise and including working capital\nitargin), goodwill fees

GUJARAT GUARDIAN LTD.,,NEW DELHI vs. DCIT, NEW DELHI

5% of the total fixed capiul investment.\n-technical know-how lees or drawing fees paid in bomp sum to foreign collaborators or foreign\nsuppliers as approved by Government of India or paid to laboratories recognised by the State\nGovernment or Central Government.\n(1) Working capital (whether raised through Banks or otherwise and including working capital\nitargin), goodwill fees

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

80G of\nthe Act. The company has declared book profit u/s 115JB at INR\n2,46,12,21,172/- and paid MAT on book profits. The return of\nincome was revised on 13.07.2016 at an income of INR\n22,56,33,190/-. The case of the assessee was taken up for scrutiny\nand a reference under section 92CA

DCM SHRIRAM LTD,NEW DELHI vs. ACIT, CIRCLE-7(1), NEW DELHI

80G of\nthe Act. The company has declared book profit u/s 115JB at INR\n2,46,12,21,172/- and paid MAT on book profits. The return of\nincome was revised on 13.07.2016 at an income of INR\n22,56,33,190/-. The case of the assessee was taken up for scrutiny\nand a reference under section 92CA

SOCIETY FOR PARTICIPATORY RESEARCH IN ASIA,NEW DELHI vs. ITO (E), NEW DELHI

In the result, the Appeal filed by the Assessee stand allowed

5 general public utility’ i.e., the fourth limb of the definition of ‘charitable purpose’ contained in section 2(15). Hence, such entities will not be eligible for exemption under section 11 or under section 10(23C) of the Act if they carry on commercial activities. Whether such an entity is carrying on an activity in the nature of trade, commerce