THE DIRECTOR OF INCOME TAX vs. M/S GOKULA EDUCATION FOUNDATION (MEDICAL)

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

Charitable Trusts. Sections 14 to 59 governed by Chapter – IV of the Act deals with the income under the five heads of income enumerated under Section 14. The exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA REDDY JANASANGHA

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

Charitable Trusts. Sections 14 to 59 governed by Chapter – IV of the Act deals with the income under the five heads of income enumerated under Section 14. The exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

THE DIRECTOR OF INCOME TAX EXEMPTIONS vs. AL-AMEEN CHARITABLE FUND TRUST

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

Charitable Trusts. Sections 14 to 59 governed by Chapter – IV of the Act deals with the income under the five heads of income enumerated under Section 14. The exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

Charitable Trusts. Sections 14 to 59 governed by Chapter – IV of the Act deals with the income under the five heads of income enumerated under Section 14. The exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

THE DIRECTOR OF INCOME TAX vs. M/S GOKULA EDUCATION FOUNDATION

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

Charitable Trusts. Sections 14 to 59 governed by Chapter – IV of the Act deals with the income under the five heads of income enumerated under Section 14. The exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which is not applied

PR. COMMISSIONER OF INCOME TAX vs. SRI SRI ADICHUNCHUNAGIRI SHIKSHANA TRUST

In the result, all the appeals are

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

Charitable Trusts. Sections 14 to 59 governed by Chapter – IV of the Act deals with the income under the five heads of income enumerated under Section 14. The 7 exemption entitlement under Section 11 of the Act is based on application of income and ‘permissible accumulations’ and the ‘balance of income’, if any, is treated as income which

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust out of the money when received by him. Once it is held that the amount was received as his professional income, the assessee is clearly liable to pay tax thereon. In our opinion, the correct answer to the question referred to the High Court is that the amount of Rs.32,500 received by the assessee was professional income

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

charitable trust out of the money when received by him. Once it is held that the amount was received as his professional income, the assessee is clearly liable to pay tax thereon. In our opinion, the correct answer to the question referred to the High Court is that the amount of Rs.32,500 received by the assessee was professional income

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

Trust), to the then Chief Minister of the State of Karnataka. He contended that the relationship of the State Government with the respondent/Law School is inseparable inasmuch as the State provided the initial corpus fund and also the land (eighteen acres) belonging to Bengaluru University was leased initially for a period of thirty years and subsequently, additional five acres

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

CHARITABLE TRUST Vs. THE GOVT. OF TAMIL NADU', (2018) LAWS (MAD)3 918. It is further submitted that right to property has been recognized by Article 17 of Universal Declaration of Human Rights in the year 1948 itself which was diluted by the Parliament by inserting Article 31A in the Constitution. It is further submitted that right to hold property

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

135 EXTENT OF CLAIM MADE FOR PAYMENT OF RS.1,07,76,702/- [RUPEES ONE CRORE SEVEN LAKHS SEVENTY SIX THOUSAND AND SEVEN HUNDRED TWO ONLY] TOWARDS GROUND RENT AND RS.19,39,806/- [RUPEES NINETEEN LAKHS THIRTY NINE THOUSAND AND EIGHT HUNDRED SIX ONLY] TOWARDS GST ON THE SAID GROUND RENT AND ETC. IN WRIT PETITION No.25167/2019 BETWEEN 1. M/S. ARATTUKULAM

SMT. H G SHEELA vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

135 EXTENT OF CLAIM MADE FOR PAYMENT OF RS.1,07,76,702/- [RUPEES ONE CRORE SEVEN LAKHS SEVENTY SIX THOUSAND AND SEVEN HUNDRED TWO ONLY] TOWARDS GROUND RENT AND RS.19,39,806/- [RUPEES NINETEEN LAKHS THIRTY NINE THOUSAND AND EIGHT HUNDRED SIX ONLY] TOWARDS GST ON THE SAID GROUND RENT AND ETC. IN WRIT PETITION No.25167/2019 BETWEEN 1. M/S. ARATTUKULAM

L & T CONSTRUCTIONS EQUIPMENT vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

135 EXTENT OF CLAIM MADE FOR PAYMENT OF RS.1,07,76,702/- [RUPEES ONE CRORE SEVEN LAKHS SEVENTY SIX THOUSAND AND SEVEN HUNDRED TWO ONLY] TOWARDS GROUND RENT AND RS.19,39,806/- [RUPEES NINETEEN LAKHS THIRTY NINE THOUSAND AND EIGHT HUNDRED SIX ONLY] TOWARDS GST ON THE SAID GROUND RENT AND ETC. IN WRIT PETITION No.25167/2019 BETWEEN 1. M/S. ARATTUKULAM

SRI C THIMMA REDDY vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

135 EXTENT OF CLAIM MADE FOR PAYMENT OF RS.1,07,76,702/- [RUPEES ONE CRORE SEVEN LAKHS SEVENTY SIX THOUSAND AND SEVEN HUNDRED TWO ONLY] TOWARDS GROUND RENT AND RS.19,39,806/- [RUPEES NINETEEN LAKHS THIRTY NINE THOUSAND AND EIGHT HUNDRED SIX ONLY] TOWARDS GST ON THE SAID GROUND RENT AND ETC. IN WRIT PETITION No.25167/2019 BETWEEN 1. M/S. ARATTUKULAM

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

135 EXTENT OF CLAIM MADE FOR PAYMENT OF RS.1,07,76,702/- [RUPEES ONE CRORE SEVEN LAKHS SEVENTY SIX THOUSAND AND SEVEN HUNDRED TWO ONLY] TOWARDS GROUND RENT AND RS.19,39,806/- [RUPEES NINETEEN LAKHS THIRTY NINE THOUSAND AND EIGHT HUNDRED SIX ONLY] TOWARDS GST ON THE SAID GROUND RENT AND ETC. IN WRIT PETITION No.25167/2019 BETWEEN 1. M/S. ARATTUKULAM

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

135 EXTENT OF CLAIM MADE FOR PAYMENT OF RS.1,07,76,702/- [RUPEES ONE CRORE SEVEN LAKHS SEVENTY SIX THOUSAND AND SEVEN HUNDRED TWO ONLY] TOWARDS GROUND RENT AND RS.19,39,806/- [RUPEES NINETEEN LAKHS THIRTY NINE THOUSAND AND EIGHT HUNDRED SIX ONLY] TOWARDS GST ON THE SAID GROUND RENT AND ETC. IN WRIT PETITION No.25167/2019 BETWEEN 1. M/S. ARATTUKULAM

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

135 EXTENT OF CLAIM MADE FOR PAYMENT OF RS.1,07,76,702/- [RUPEES ONE CRORE SEVEN LAKHS SEVENTY SIX THOUSAND AND SEVEN HUNDRED TWO ONLY] TOWARDS GROUND RENT AND RS.19,39,806/- [RUPEES NINETEEN LAKHS THIRTY NINE THOUSAND AND EIGHT HUNDRED SIX ONLY] TOWARDS GST ON THE SAID GROUND RENT AND ETC. IN WRIT PETITION No.25167/2019 BETWEEN 1. M/S. ARATTUKULAM

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

135 EXTENT OF CLAIM MADE FOR PAYMENT OF RS.1,07,76,702/- [RUPEES ONE CRORE SEVEN LAKHS SEVENTY SIX THOUSAND AND SEVEN HUNDRED TWO ONLY] TOWARDS GROUND RENT AND RS.19,39,806/- [RUPEES NINETEEN LAKHS THIRTY NINE THOUSAND AND EIGHT HUNDRED SIX ONLY] TOWARDS GST ON THE SAID GROUND RENT AND ETC. IN WRIT PETITION No.25167/2019 BETWEEN 1. M/S. ARATTUKULAM