DCIT, NEW DELHI vs. M/S. GIAN SAGAR EDUCATIONAL & CHARITABLE TRUST (REGD.), CHANDIGARH

In the result, ITA.No.4692/Del

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Charitable Trust (Regd.), Chandigarh. contribution to corpus fund made by AO by invoking the provisions of section 68 and section 115

GIAN SUGAR EDUCATIONAL AND CHARITABLE TRUST (REGD.),CHANDIGARH vs. DCIT, NEW DELHI

In the result, ITA.No.4692/Del

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

Charitable Trust (Regd.), Chandigarh. contribution to corpus fund made by AO by invoking the provisions of section 68 and section 115

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

115 to 116 and 118 to 120). 9. That on the facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) has grossly erred both in law and on facts in not allowing the benefit of section 11 and 12 to the bank interest income of the Appellant due to violation of section 13(1 )(d) whereas

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

115 to 116 and 118 to 120). 9. That on the facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) has grossly erred both in law and on facts in not allowing the benefit of section 11 and 12 to the bank interest income of the Appellant due to violation of section 13(1 )(d) whereas

VOCATIONAL EDUCATION FOUNDATION,NEW DELHI vs. JCIT, EXEMPTION RANGE, GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

115 to 116 and 118 to 120). 9. That on the facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) has grossly erred both in law and on facts in not allowing the benefit of section 11 and 12 to the bank interest income of the Appellant due to violation of section 13(1 )(d) whereas

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

115 to 116 and 118 to 120). 9. That on the facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) has grossly erred both in law and on facts in not allowing the benefit of section 11 and 12 to the bank interest income of the Appellant due to violation of section 13(1 )(d) whereas

VOCATIONAL EDUCATION FOUNDATION ,NEW DELHI vs. ACIT, EXEMPTIONS , GHAZIABAD

In the result, all the four appeals filed by the assessee for assessment year

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

115 to 116 and 118 to 120). 9. That on the facts and circumstances of the case the learned Commissioner of Income Tax (Appeals) has grossly erred both in law and on facts in not allowing the benefit of section 11 and 12 to the bank interest income of the Appellant due to violation of section 13(1 )(d) whereas

COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

Section 40-A(2) of the Act; (iii) if issue No. 2 is decided in favour of the revenue, whether the payment made by the assessee to the Trust was excessive or unreasonable, having regard to the fair market value of the goods, services or facilities for which the payment was made or legitimate needs of the business

CIT vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

Section 40-A(2) of the Act; (iii) if issue No. 2 is decided in favour of the revenue, whether the payment made by the assessee to the Trust was excessive or unreasonable, having regard to the fair market value of the goods, services or facilities for which the payment was made or legitimate needs of the business

COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO LTD

The appeals stand disposed of

Section 40-A(2) of the Act; (iii) if issue No. 2 is decided in favour of the revenue, whether the payment made by the assessee to the Trust was excessive or unreasonable, having regard to the fair market value of the goods, services or facilities for which the payment was made or legitimate needs of the business

COMMISSIONER OF INCOME TAX DEL vs. M/S SHANKAR TRADING CO. P. LTD

The appeals stand disposed of

Section 40-A(2) of the Act; (iii) if issue No. 2 is decided in favour of the revenue, whether the payment made by the assessee to the Trust was excessive or unreasonable, having regard to the fair market value of the goods, services or facilities for which the payment was made or legitimate needs of the business

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

Section 40-A(2) of the Act; (iii) if issue No. 2 is decided in favour of the revenue, whether the payment made by the assessee to the Trust was excessive or unreasonable, having regard to the fair market value of the goods, services or facilities for which the payment was made or legitimate needs of the business

THE COMMISSIONER OF INCOME TAX III vs. SHANKAR TRADING CO.P.LTD.

The appeals stand disposed of

Section 40-A(2) of the Act; (iii) if issue No. 2 is decided in favour of the revenue, whether the payment made by the assessee to the Trust was excessive or unreasonable, having regard to the fair market value of the goods, services or facilities for which the payment was made or legitimate needs of the business

THE COMMISSIONER OF INCOME TAX III vs. SHANKAR TRADING CO. P.LTD.

The appeals stand disposed of

Section 40-A(2) of the Act; (iii) if issue No. 2 is decided in favour of the revenue, whether the payment made by the assessee to the Trust was excessive or unreasonable, having regard to the fair market value of the goods, services or facilities for which the payment was made or legitimate needs of the business

C.I.T vs. SHANKAR TRADING CO. PVT LTD

The appeals stand disposed of

Section 40-A(2) of the Act; (iii) if issue No. 2 is decided in favour of the revenue, whether the payment made by the assessee to the Trust was excessive or unreasonable, having regard to the fair market value of the goods, services or facilities for which the payment was made or legitimate needs of the business

THE COMMISSIONER OF INCOME TAX vs. SHANKAR TRADING CO. P. LTD.

The appeals stand disposed of

Section 40-A(2) of the Act; (iii) if issue No. 2 is decided in favour of the revenue, whether the payment made by the assessee to the Trust was excessive or unreasonable, having regard to the fair market value of the goods, services or facilities for which the payment was made or legitimate needs of the business

COMMISSIONER OF INCOME TAX III vs. M/S SHANKAR TRADING CO.P.LTD

The appeals stand disposed of

Section 40-A(2) of the Act; (iii) if issue No. 2 is decided in favour of the revenue, whether the payment made by the assessee to the Trust was excessive or unreasonable, having regard to the fair market value of the goods, services or facilities for which the payment was made or legitimate needs of the business

SHANKER TRADING (P) LTD. vs. THE CIT

The appeals stand disposed of

Section 40-A(2) of the Act; (iii) if issue No. 2 is decided in favour of the revenue, whether the payment made by the assessee to the Trust was excessive or unreasonable, having regard to the fair market value of the goods, services or facilities for which the payment was made or legitimate needs of the business