COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

sections, notional deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable purpose. Therefore, double benefit is claimed by the trusts and institutions under the existing law. The provisions need to be rationalized to ensure that double benefit is not claimed and such notional 25 amount does not excluded from

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

sections, notional deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable purpose. Therefore, double benefit is claimed by the trusts and institutions under the existing law. The provisions need to be rationalized to ensure that double benefit is not claimed and such notional 25 amount does not excluded from

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

sections, notional deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable purpose. Therefore, double benefit is claimed by the trusts and institutions under the existing law. The provisions need to be rationalized to ensure that double benefit is not claimed and such notional 25 amount does not excluded from

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

sections, notional deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable purpose. Therefore, double benefit is claimed by the trusts and institutions under the existing law. The provisions need to be rationalized to ensure that double benefit is not claimed and such notional 25 amount does not excluded from

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

sections, notional deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable purpose. Therefore, double benefit is claimed by the trusts and institutions under the existing law. The provisions need to be rationalized to ensure that double benefit is not claimed and such notional 25 amount does not excluded from

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

sections, notional deduction by way of depreciation etc. is claimed and such amount of notional deduction remains to be applied for charitable purpose. Therefore, double benefit is claimed by the trusts and institutions under the existing law. The provisions need to be rationalized to ensure that double benefit is not claimed and such notional 25 amount does not excluded from

THE COMMISSIONER OF vs. THE KARNATAKA STATE

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34

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

Bench: S.SUJATHA,VINEET KOTHARI

depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34

THE COMMISSIONER OF INCOME-TAX vs. M/S AGRICULTURAL PRODUCE MARKET COMMITTEE

Bench: S.SUJATHA,VINEET KOTHARI

depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34

THE PR.COMMISSIONER OF INCOME TAX, CIT (A) vs. M/S AGRICULTURAL PRODUCE MARKET COMMITTEE

Bench: S.SUJATHA,VINEET KOTHARI

depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34

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

Bench: S.SUJATHA,VINEET KOTHARI

depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

34. We have perused sub-section(9) of Section 40A of the Act, which states that no deduction shall be allowed in respect of any sum paid by the assessee as an 36 employer towards the setting up or formation of, or as contribution to, any fund, trust, company, association of persons, body of individuals, society registered under the Societies

PR COMMISSIONER OF vs. M/S YENEPOYA

Bench: S.SUJATHA,VINEET KOTHARI

depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34

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

Bench: S.SUJATHA,VINEET KOTHARI

depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34

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

Bench: S.SUJATHA,VINEET KOTHARI

depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34

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

Bench: S.SUJATHA,VINEET KOTHARI

depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34

COMMISSIONER OF INCOME TAX vs. M/S RASTHROTHANA PARISHAT

Bench: S.SUJATHA,VINEET KOTHARI

depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34