PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

gain deductions u/s 80GGB/80GGC of the Act to reduce the taxable income of the entity/individual that in itself is sufficient to deny the political party benefit of Section 13A of the Act. 9. Hon’ble Delhi High Court in the case of Commissioner Of Income Tax Delhi-Xi vs Indian National Congress (I) and others decided on 23 March

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

gain deductions u/s 80GGB/80GGC of the Act to reduce the taxable income of the entity/individual that in itself is sufficient to deny the political party benefit of Section 13A of the Act. 9. Hon’ble Delhi High Court in the case of Commissioner Of Income Tax Delhi-Xi vs Indian National Congress (I) and others decided on 23 March

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

gain deductions u/s 80GGB/80GGC of the Act to reduce the taxable income of the entity/individual that in itself is sufficient to deny the political party benefit of Section 13A of the Act. 9. Hon’ble Delhi High Court in the case of Commissioner Of Income Tax Delhi-Xi vs Indian National Congress (I) and others decided on 23 March

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

gain deductions u/s 80GGB/80GGC of the Act to reduce the taxable income of the entity/individual that in itself is sufficient to deny the political party benefit of Section 13A of the Act. 9. Hon’ble Delhi High Court in the case of Commissioner Of Income Tax Delhi-Xi vs Indian National Congress (I) and others decided on 23 March

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

gain deductions u/s 80GGB/80GGC of the Act to reduce the taxable income of the entity/individual that in itself is sufficient to deny the political party benefit of Section 13A of the Act. 9. Hon’ble Delhi High Court in the case of Commissioner Of Income Tax Delhi-Xi vs Indian National Congress (I) and others decided on 23 March

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

gain deductions u/s 80GGB/80GGC of the Act to reduce the taxable income of the entity/individual that in itself is sufficient to deny the political party benefit of Section 13A of the Act. 9. Hon’ble Delhi High Court in the case of Commissioner Of Income Tax Delhi-Xi vs Indian National Congress (I) and others decided on 23 March

PUBLIC POLITICAL PARTY,DELHI vs. DCIT, CENTRAL CIRCLE 31, DELHI

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

gain deductions u/s 80GGB/80GGC of the Act to reduce the taxable income of the entity/individual that in itself is sufficient to deny the political party benefit of Section 13A of the Act. 9. Hon’ble Delhi High Court in the case of Commissioner Of Income Tax Delhi-Xi vs Indian National Congress (I) and others decided on 23 March

ACIT,CIRCLE-30(1), NEW DELHI vs. AKASH PODDAR, NEW DELHI

In the result, the appeal of the Revenue is partly allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

capital gains or not. 5 Akash Poddar 9. The provisions of Section 17(3)(iii) reads as under: “Section 17………. (3) "profits in lieu of salary" includes— (i) the amount of any compensation due to or received by an assessee from his employer or former employer at or in connection with the termination of his employment or the modification

ARYA SMAJ MODEL TOWN,DELHI vs. PCIT, CENTRAL -3, NEW DELHI

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

gains of\nbusiness which is not incidental to the attainment of its objectives or\nseparate books of account are not maintained by such trust or\ninstitution in respect of the business which is incidental to the\nattainment of its objectives; or\n\n(c) The trust or institution has applied any part of its income from\nthe property held under

COMMISSIONER OF INCOME TAX vs. UK BOSE

In the result all the appeals filed by the Revenue are dismissed

gain to company. This also proves that the assessee is enjoying the benefit of his position in the group and drawing the salary what he want. In view of the aforesaid, the income of `35,16,000/- disclosed by the assessee from salary is being treated as income within the meaning of section 2(24)(iv) and assessed under

YOUNG INDIAN,NEW DELHI vs. ACIT(E), NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Amit Shukla(Through Video Conference)

gain full control of AJL 01.03.2011 Payment of Rs. 50 Payment of Rs 50 lakhs was Lakhs to AICC for disclosed as an expenditure for loan assignment the object enshrined in MOA of YI 11. Before us, ld. Special Counsel, Shri G.C. Srivastava, on similar lines has summarised various steps which has also been discussed in the impugned assessment order

RICHMOND EDUCATIONAL SOCIETY,NOIDA vs. DCIT/ACIT CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD

In the result, the appeal of the Assessee is allowed

section 10 of the Act that where a reference,\nunder the first proviso to sub-section (3) of section 143, has been made on or before\nthe 31st March, 2022 by the Assessing Officer for the contravention of certain\nprovisions of clause (23C) of section 10 of the Act, such references shall be dealt with\nin the manner provided under