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2 results for “capital gains”+ Section 44Aclear

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Section 11(1)2 Charitable Trust2 Exemption2 Deduction2 Depreciation2

DIRECTOR OF INCOME TAX (EXEMPTION) vs. M/S INDRAPRASTHA CANCER SOCIETY

ITA/240/2014HC Delhi18 Nov 2014

Section 11(1).” 2014:DHC:6159-DB ITA No. 240/2014+ connected appeals Page 8 of 20 Thereafter, reference was made to the following quotation from the judgment of the Karnataka High Court in Society of the Sisters of St. Anne (supra) :- “It is clear from the above provisions that the income derived from property held under trust cannot

DIRECTOR OF INCOME TAX (EXEMPTION) vs. INDIAN TRADE PROMOTION ORGANISATION

ITA/7/2013HC Delhi27 Nov 2013

Section 11(1)Section 11(1)(a)

Section 11(1). . 6. Initially we were inclined to accept the submission raised by the Revenue that there are several good reasons why we have declined to interfere and refer the matter to a larger bench to consider judgment of this Court in DIT vs. Vishwa Jagriti Mission, ITA No.140/2012 (Del.). . 7. The controversy in question