DCIT, NEW DELHI vs. M/S. BHARAT SANCHAR NIGAM LTD., NEW DELHI

In the result, assessee’s appeal is allowed to the extent as mentioned above on the preliminary issue and the departmental appeal is dismissed

Bench: Smt Diva Singh & Sh.J.S.Reddyi.T.A .No.-3304/Del/2010 (Assessment Year-2004-05) Bharat Sanchar Nigam Ltd., Vs Dcit, Corporate Office, Taxation Section, Circle-2(1), Room No.-398, First Floor, Bharat Sanchar Bhawan, C.R.Building, I.P.Estate, Janpath, New Delhi-1110001. New Delhi Pan-Aabcb5576G (Appellant) (Respondent)

220. In the said background it was submitted that the Legislature has provided for a specific over-ride in sub- section (2A) of section 80IA of the Act over the provisions of sub-section (1) & (2) of section 80IA of the Act. It was submitted that it is not a mere general over- ride and therefore, the provisions

DY. COMMISSIONER OF INCOME TAX, , NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, , CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

trust. Both the above said parties have initially stated that they had received money from Tukaram Patil and others, but later retracted it. In any case, no contra entry was available in the record maintained by Shri TukaramPatil. Further, the revenue did not examine Tukaram Patil with regard to the entries of receipt of cash noted by Taruna Maheswari

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

trust. Both the above said parties have initially stated that they had received money from Tukaram Patil and others, but later retracted it. In any case, no contra entry was available in the record maintained by Shri TukaramPatil. Further, the revenue did not examine Tukaram Patil with regard to the entries of receipt of cash noted by Taruna Maheswari

SARASWATHI AMMAL EDUCATIONAL AND CHARITABLE TRUST,CHENNAI vs. ACIT CENTRE CIRCLE II, NOIDA

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

trust. Both the above said parties have initially stated that they had received money from Tukaram Patil and others, but later retracted it. In any case, no contra entry was available in the record maintained by Shri TukaramPatil. Further, the revenue did not examine Tukaram Patil with regard to the entries of receipt of cash noted by Taruna Maheswari

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NOIDA, NOIDA vs. SARASWATI AMMAL EDUCATION AND CHARITABLE TRUST, CHENNAI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

trust. Both the above said parties have initially stated that they had received money from Tukaram Patil and others, but later retracted it. In any case, no contra entry was available in the record maintained by Shri TukaramPatil. Further, the revenue did not examine Tukaram Patil with regard to the entries of receipt of cash noted by Taruna Maheswari

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE-16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

trust. Both the above said parties have initially stated that they had received money from Tukaram Patil and others, but later retracted it. In any case, no contra entry was available in the record maintained by Shri TukaramPatil. Further, the revenue did not examine Tukaram Patil with regard to the entries of receipt of cash noted by Taruna Maheswari

NATASHA CHOPRA,NEW DELHI vs. DCIT, CIRCLE- 16(1), DELHI

Appeals are dismissed

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

trust. Both the above said parties have initially stated that they had received money from Tukaram Patil and others, but later retracted it. In any case, no contra entry was available in the record maintained by Shri TukaramPatil. Further, the revenue did not examine Tukaram Patil with regard to the entries of receipt of cash noted by Taruna Maheswari

SUNSHINE EDUCATIONAL & DEVELOPMENT SOCIETY,NOIDA vs. ADDL. CIT, EXEMPTION, GHAZIABAD

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

Bench: Shri N.K. Billaiya & Shri Amit Shukla

220/-. 3. Facts in brief are that the society runs various schools, namely, Business School of Delhi, International Business School of Delhi and Business School for Women. Looking to its charitable activities of carrying out ‘education’ in terms of section 2(15) of the Act, registration was granted u/s 12A of the Act by CIT, Ghaziabad vide order and certificate

M/S. GREATER NOIDA INDUSTRIAL DEVELOPMENT AUTHORITY,UTTAR PRADESH vs. CIT (E), LUCKNOW

The appeal is allowed

Bench: Shri I.C. Sudhir & Shri L.P. Sahu Assessment Year: -- Greater Noida Industrial Development Vs. Cit(E), Authority, H-169, Chitvan Estate, Lucknow. Sector-Gamma, Gr. Noida City, District – Gautam Budh Nagar. Uttar Pradesh. (Pan: Aaalg0129L) (Appellant) (Respondent) Assessment Year: - - Yamuna Expressway Industrial Development Vs. Cit(E), Authority, First Floor, Commercial Complex, Lucknow. P-2, Sector-Omega 1, Greater Noida Gautam Budh Nagar, Uttar Pradesh. (Pan: Aaalt0341D) Assessee By: S/Shri Balbir Singh & Abhinav Mehrotra, Adv., Sk Gupta & Ms. Raj Rani, Cas. Department By: Shri Sandeep Kumar, Cit( Dr) Date Of Hearing : 02 .03.2016 Date Of Pronouncement: 18 :05.2016 Order Per I.C. Sudhir:

220 of the paper book filed on 02.03.2016 which are copies of order sheet of Learned CIT(E); notice dated 29.9.2015 issued by learned CIT(E) requisitioning certain details/information; and submissions made by the assessee to the Learned CIT(E). The Learned AR placed reliance on the following decisions: a) CIT vs. Gujarat Maritime Board (2008) – 166 Taxmann

DDIT (E), DELHI vs. PETROTECH, NEW DELHI

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit(E), Vs. Petrotech, Inv. Cir-Ii, Room No. 306, Aayakar 601/603, Tolstoy House, Tolstoy Bhawan, Laxmi Nagar, Delhi Marg, Connaught Place, New Delhi Pan:Aaaap0965E (Appellant) (Respondent )

Charitable Trust vs. DDIT(E): 40 ITR(T) 746 (Chen.) Further, in the following cases, it has been specifically held that activity of organising conferences, seminars etc. against payment of fees will not hit by above proviso to section 2(15) of the Act: DDIT ( Exemption) VPetrotech ITA No 6259/ Del/2012 A Y 2009-10  Society of Indian Automobile Manufacturers

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

220/- (iv) Delegation fee Rs. 13,375/- (v) AICC Membership fund Rs. 600/-” 20. The details of ‘other income’ were furnished in Schedule 6 of the accounts and read as under: “Other Income i. Interest on Fixed deposits Rs. 89,72,827/- ii. Miscellaneous Receipts Rs. 13,532/- iii. Donation Rs.2,22,73,430/- iv. Literature Sale

COMMISSIONER OF INCOME TAX DELHI-XI vs. INDIAN NATIONAL CONGRESS/ALL INDIA CONGRESS COMMITTEE

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

220/- (iv) Delegation fee Rs. 13,375/- (v) AICC Membership fund Rs. 600/-” 20. The details of ‘other income’ were furnished in Schedule 6 of the accounts and read as under: “Other Income i. Interest on Fixed deposits Rs. 89,72,827/- ii. Miscellaneous Receipts Rs. 13,532/- iii. Donation Rs.2,22,73,430/- iv. Literature Sale

INDIAN NATIONAL CONG. (I) AICC vs. C.I.T.- XI

220/- (iv) Delegation fee Rs. 13,375/- (v) AICC Membership fund Rs. 600/-” 20. The details of ‘other income’ were furnished in Schedule 6 of the accounts and read as under: “Other Income i. Interest on Fixed deposits Rs. 89,72,827/- ii. Miscellaneous Receipts Rs. 13,532/- iii. Donation Rs.2,22,73,430/- iv. Literature Sale

PR. COMMISSIONER OF INCOME TAX (CENTRAL-1) vs. LATE SHRI SUDHIR SAREEN

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 376 of IPC, the husband would be protected because of MRE. It cannot be the State's policy or in its interest to prosecute only some rapists and not those who are married to the victim in such cases. 46.1. MRE grants blanket immunity to sexual acts enumerated in clauses (a) to (d) of Section

COMMISSIONER OF INCOME TAX DEL vs. M/S SWASTIK COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Charitable Trust (‘DCT’) and the second from trading commission. According to him, till September 1986 “monies were coming Gangtok to Delhi via telegraphic transfer and later on it came in the shape of drafts”. As far as loan obtained from DCT, according to him, no security was furnished for procuring the loan. ITA Nos.162

COMMISSIONER OF INCOME TAX- DELHI vs. M/S MANSAROVER COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Charitable Trust (‘DCT’) and the second from trading commission. According to him, till September 1986 “monies were coming Gangtok to Delhi via telegraphic transfer and later on it came in the shape of drafts”. As far as loan obtained from DCT, according to him, no security was furnished for procuring the loan. ITA Nos.162

COMMISSIONER OF INCOME TAX- DELHI vs. M/S PASUPATI NATH COMMR. P. LTD.

The appeals are allowed with costs of Rs

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Charitable Trust (‘DCT’) and the second from trading commission. According to him, till September 1986 “monies were coming Gangtok to Delhi via telegraphic transfer and later on it came in the shape of drafts”. As far as loan obtained from DCT, according to him, no security was furnished for procuring the loan. ITA Nos.162

COMMISSIONER OF INCOME TAX DEL vs. M/S SOVERIGN COMMERCIAL P. LTD

The appeals are allowed with costs of Rs

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Charitable Trust (‘DCT’) and the second from trading commission. According to him, till September 1986 “monies were coming Gangtok to Delhi via telegraphic transfer and later on it came in the shape of drafts”. As far as loan obtained from DCT, according to him, no security was furnished for procuring the loan. ITA Nos.162

COMMISSIONER OF INCOME TAX DEL vs. M/S TRISHUL COMMERCIAL P. LTD.

The appeals are allowed with costs of Rs

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Charitable Trust (‘DCT’) and the second from trading commission. According to him, till September 1986 “monies were coming Gangtok to Delhi via telegraphic transfer and later on it came in the shape of drafts”. As far as loan obtained from DCT, according to him, no security was furnished for procuring the loan. ITA Nos.162