PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

Exemptions) & another Vs. M/s Yenepoya University 4/22 3. This Court in case of ‘Commissioner of Income Tax-III, Pune v. Rajasthan & Gujarati Charitable Foundation Poona’ [2018] 89 taxmann.com 127 [SC] with regard to allowability and Depreciation

PR. COMMISSIONER OF INCOME TAX vs. M/S. ANJUMAN-E-ISLAM

Bench: S.SUJATHA,VINEET KOTHARI

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 Date of Judgment 14 -08-2018 I.T.A.No.428/2018 Pr. Commissioner of Income Tax (Exemptions

COMMISSIONER OF vs. MOOKAMBIKA TEMPLE

Bench: S.SUJATHA,VINEET KOTHARI

depreciation on capital assets when it amounts to double deduction as the income of the assessee is already exempt and amended

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

In the result, all the appeals are

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

depreciation on capital assets when it amounts to double deduction as the income of the assessee is already exempt and amended

DIRECTOR OF INCOME TAX (EXEMPTIONS) vs. M/S INTERNATIONAL INSTITUTE OF INFORMATION

Bench: S.SUJATHA,VINEET KOTHARI

Exemptions) & Another Vs. M/s International Institute of Information Technology 3/22 “1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee would be entitled to claim depreciation

PR COMMISSIONER OF vs. SHUSHRUTHA EDUCATIONAL

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

depreciation on new assets put into use during the accounting year relevant to this asst. year, even though the entire cost of these assets Date of Order 21-08-2018 I.T.A.No.862/2017 Pr.Commissioner of Income Tax (Exemptions

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

exemption under Section 10(23) of the Act. The addition of income was made on account of disallowance of depreciation

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

exemption under Section 10(23) of the Act. The addition of income was made on account of disallowance of depreciation

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

exemption under Section 10(23) of the Act. The addition of income was made on account of disallowance of depreciation

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

exemption under Section 10(23) of the Act. The addition of income was made on account of disallowance of depreciation

THE DIRECTOR OF INCOME TAX vs. INTERNATIONAL INSTITUTE OF INFORMATION TECHNOLOGY

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

exemption under Section 10(23) of the Act. The addition of income was made on account of disallowance of depreciation

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

exemption under Section 10(23) of the Act. The addition of income was made on account of disallowance of depreciation

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

exemption under Section 10(23) of the Act. The addition of income was made on account of disallowance of depreciation

COMMISSIONER OF vs. M/S RASTHROTHANA

Bench: S.SUJATHA,VINEET KOTHARI

Exemptions) & another Vs. M/s Rasthrothana Parishat 4/22 3. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that assessee is entitled to claim depreciation

PR COMMISSIONER OF INCOME TAX vs. SMT KAMALA

Bench: S.SUJATHA,VINEET KOTHARI

Exemptions) & another Vs. Smt.Kamala and Sri.Venkappa M Agadi 3/21 “1.Whether on the facts and in the circumstances of the case, the Tribunal were justified in law in allowing assessee’s claim for depreciation

COMMISSIONER OF INCOME TAX vs. M/S MANIPAL ACADEMY OF HIGHER EDUCATION

Bench: S.SUJATHA,VINEET KOTHARI

Exemptions) & Another Vs. M/s Manipal Academy of Higher Education 4/22 3. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that assessee is entitled to claim depreciation

M/S. HORTICONTRACTS vs. M/S. AGRIHORTICULTURAL CONSULTANTS

Bench: K.S.MUDAGAL,H.P.SANDESH

Exemptions) & Another Vs. M/s Manipal Academy of Higher Education 4/22 3. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that assessee is entitled to claim depreciation

COMMISSIONER OF INCOME TAX vs. MANIPAL HOTEL & RESTAURANT MANAGEMENT

Bench: S.SUJATHA,VINEET KOTHARI

Exemptions) & Anr. Vs. Manipal Hotel & Restaurant Management College Trust. 3/12 2. The suggested substantial questions of law in the memo of appeal of Revenue are quoted below for ready reference:- 1. Whether on the facts and in the circumstances of the case the Tribunal is right in law in allowing depreciation