THE DIRECTOR OF INCOME TAX vs. M/S. KRUPANIDHI EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

trust which are covered by provisions of section 11,12 and 13 only application of income during the year is allowable under section 11 of the Act and depreciation being a notional expenditure is not allowable?” 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

section 11(1).” 13. In CIT v. Trustee of H.E.H. The Nizam’s Supplemental Religious Endowment Trust (1981) 127 ITR 378, the Andhra Pradesh High Court has accepted the accounts maintained in respect of the trust in conformity with Date of Judgment: 17.07.2018 in ITA Nos.312 & 313 of 2016 Commissioner of Income-tax & another vs. Ohio University Christ College 40/47

COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR. COMMISSIONER OF INCOME TAX vs. M/S. G. M. EDUCATION TRUST

Bench: S.SUJATHA,VINEET KOTHARI

Section 268A the said decision is not biding in respect of this assessee? 3. This Court in case of ‘Commissioner of Income Tax-III, Pune Vs. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust

PR COMMISSIONER OF INCOME TAX vs. THE NEW CAMBRIDGE

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF vs. SHUSHRUTHA EDUCATIONAL

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: Date of Order 21-08-2018 I.T.A.No.862/2017 Pr.Commissioner of Income Tax (Exemptions) & Anr. Vs. Shushrutha Educational Trust 6/27 “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S CHALASSANI EDUCATION TRUST

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR. COMMISSIONER OF INCOME TAX vs. M/S. MEDICAL RELIEF SOCIETY OF SOUTH KANARA

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR COMMISSIONER OF INCOME TAX vs. M/S MEDICAL RELIEF

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section

PR.COMMISSIONER OF vs. M/S SACKHUMVIT TRUST

Bench: S.SUJATHA,VINEET KOTHARI

127 [SC] with regard to allowability and Depreciation in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that so far as the issue regarding claim of Depreciation under Section