Search: charitable trust

1 result for “charitable trust”+ Section 234Fclear

Sorted by relevance

Ahmedabad3 Bangalore3 Hyderabad1 Jaipur1 Kolkata1 Mumbai1 Pune1 Rajkot1

Key Topics

Section 143(1)3 Section 37(1)2 Section 36(1)(va)2

LAXMAN NAINANI,KOTA vs. ACIT/DCIT, CENTRAL CIRCLE, JAIPUR

In the result, all the three appeals of the assessee in ITA No

ITA 21/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 Jun 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Devang Gargieya, CAFor Respondent: Smt. Manisha Choudhary, Addl.CIT

Section 139Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 37(1)Section 43B

Charitable Trust Vs. Union of India (1991) 100 CTR (Del) 160 and KhatauJunkarItd. Vs. K.S Pathania, Dy.CIT (1992) 102 CTR (Bom) 194 referred and reproduced in Modern Fibotex and also so opined by CBDT in its binding in Circular No. 581 dated 28.09.1990 reported in [1990] 186 ITR (St.) 2. Therefore, the law laid down