ANAND KUMAR JAIN,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

ANAND JAIN HUF,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

ANAND KUMAR JAIN,FARIDABAD vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

SATISH DEV JAIN,DELHI vs. DCIT, CENTRAL CIRCLE-25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

ANAND JAIN HUF,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub- section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

URMILA DEVI CHARITABLE TRUST,NEW DELHI vs. CIT(E), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri G.D.Agrawal, Before Shri G. D.Agrawal & Before Shri G. Before Shri G. D.Agrawal, D.Agrawal & Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

aa) [or clause (ab)] of sub-section (1)] of section 12A.] [(3) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) [or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No.2) Act, 1996 (33 of 1996)]] and subsequently the [Principal Commissioner

JCIT(OSD), RANGE-10, NEW DELHI , ITO C.R. BUILDING vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

In the result, appeals filed by the revenue in the AY 2020-21 and AY\n2021-22 are dismissed

AA(2) suggests that\nthe original source of the product has to be found. Thus, as a matter\nof plain English, when it is said that one word is derived from\nanother, often in another language, what is meant is that the source of\nthat word is another word, often in another language. As an\nillustration, the work 'democracy

GHAZIABAD DEVELOPMENT AUTHORITY,GHAZIABAD vs. DCIT CIRCLE EXEMPTION, GHAZIABAD

In the result, the appeal of the assessee in ITA

housing to economically weaker sections of society is only partially correct. The authority has substantial income on sale of properties to sections of society who do not fall within the category of weaker sections. As regards the contention that the assessee authority is engaged in medical or educational activities, merely on the ground that some allotments properties had been made

GHAZIABAD DEVELOPMENT AUTHORITY,GHAZIABAD vs. DCIT E (CIRCLE), GHAZIABAD

In the result, the appeal of the assessee in ITA

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

housing to economically weaker sections of society is only partially correct. The authority has substantial income on sale of properties to sections of society who do not fall within the category of weaker sections. As regards the contention that the assessee authority is engaged in medical or educational activities, merely on the ground that some allotments properties had been made

REC LIMITED,NEW DELHI vs. ACIT-10 (OSD), DELHI, NEW DELHI

AA(2) suggests that\nthe original source of the product has to be found. Thus, as a matter\nof plain English, when it is said that one word is derived from\nanother, often in another language, what is meant is that the source of\nthat word is another word, often in another language. As an\nillustration, the work 'democracy

REC LIMITED,NEW DELHI vs. ACIT-10 (OSD), DELHI, NEW DELHI

AA(2) suggests that\nthe original source of the product has to be found. Thus, as a matter\nof plain English, when it is said that one word is derived from\nanother, often in another language, what is meant is that the source of\nthat word is another word, often in another language. As an\nillustration, the work 'democracy

JCIT(OSD), RANGE-10, NEW DELHI , C.R. BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

In the result, appeals filed by the revenue in the AY 2020-21 and AY\n2021-22 are dismissed

AA(2) suggests that\nthe original source of the product has to be found. Thus, as a matter\nof plain English, when it is said that one word is derived from\nanother, often in another language, what is meant is that the source of\nthat word is another word, often in another language. As an\nillustration, the work 'democracy

JCIT(OSD), RANGE-10, NEW DELHI , CR BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

AA(2) suggests that\nthe original source of the product has to be found. Thus, as a matter\nof plain English, when it is said that one word is derived from\nanother, often in another language, what is meant is that the source of\nthat word is another word, often in another language. As an\nillustration, the work 'democracy

JCIT(OSD), RANGE-10, NEW DELHI , C.R. BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD., KASTURBA NAGAR

AA(2) suggests that\nthe original source of the product has to be found. Thus, as a matter\nof plain English, when it is said that one word is derived from\nanother, often in another language, what is meant is that the source of\nthat word is another word, often in another language. As an\nillustration, the work 'democracy