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

In the result, all the appeals are

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

6. Being aggrieved by the said order of the Tribunal, the revenue is in appeal. 7. Similarly, in ITA Nos.233-234/2013, ITA No.1/2013, ITA No.433/2013, ITA No.414/2010, on the assessment orders denying exemption under Section 11 read with Section 10(23c) of the Act and making an addition of income on account of disallowance

THE COMMISSIONER OF INCOME TAX vs. SRI ADICHUNCHUNGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

6. Being aggrieved by the said order of the Tribunal, the revenue is in appeal. 9 7. Similarly, in ITA Nos.233-234/2013, ITA No.1/2013, ITA No.433/2013, ITA No.414/2010, on the assessment orders denying exemption under Section 11 read with Section 10(23c) of the Act and making an addition of income on account of disallowance

COMMISSIONER OF INCOME vs. SRI ADICHUNCHANAGIRI

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

6. Being aggrieved by the said order of the Tribunal, the revenue is in appeal. 9 7. Similarly, in ITA Nos.233-234/2013, ITA No.1/2013, ITA No.433/2013, ITA No.414/2010, on the assessment orders denying exemption under Section 11 read with Section 10(23c) of the Act and making an addition of income on account of disallowance

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

6. Being aggrieved by the said order of the Tribunal, the revenue is in appeal. 9 7. Similarly, in ITA Nos.233-234/2013, ITA No.1/2013, ITA No.433/2013, ITA No.414/2010, on the assessment orders denying exemption under Section 11 read with Section 10(23c) of the Act and making an addition of income on account of disallowance

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

6. Being aggrieved by the said order of the Tribunal, the revenue is in appeal. 9 7. Similarly, in ITA Nos.233-234/2013, ITA No.1/2013, ITA No.433/2013, ITA No.414/2010, on the assessment orders denying exemption under Section 11 read with Section 10(23c) of the Act and making an addition of income on account of disallowance

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

6. Being aggrieved by the said order of the Tribunal, the revenue is in appeal. 9 7. Similarly, in ITA Nos.233-234/2013, ITA No.1/2013, ITA No.433/2013, ITA No.414/2010, on the assessment orders denying exemption under Section 11 read with Section 10(23c) of the Act and making an addition of income on account of disallowance

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

6. Being aggrieved by the said order of the Tribunal, the revenue is in appeal. 9 7. Similarly, in ITA Nos.233-234/2013, ITA No.1/2013, ITA No.433/2013, ITA No.414/2010, on the assessment orders denying exemption under Section 11 read with Section 10(23c) of the Act and making an addition of income on account of disallowance

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

The appeals are dismissed

Bench: S.SUJATHA,N.K.PATIL

6. Being aggrieved by the said order of the Tribunal, the revenue is in appeal. 9 7. Similarly, in ITA Nos.233-234/2013, ITA No.1/2013, ITA No.433/2013, ITA No.414/2010, on the assessment orders denying exemption under Section 11 read with Section 10(23c) of the Act and making an addition of income on account of disallowance

M/S J K CEMENT WORKS vs. THE STATE OF KARNATAKA

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

6) tax paid on purchases attributable to naptha, liquified petroleum gas, furnace oil, [XXX] superior kerosene oil, kerosene and any other petroleum product, when used as fuel in motor vehicles, but when used as fuel in production of any goods for sale in the course of export out of the territory of India or taxable goods or captive power, input

THE COMMISSIONER OF INCOME TAX vs. PRAVEEN V DODDANAVAR

Bench: SREENIVAS HARISH KUMAR,VINEET KOTHARI

6) tax paid on purchases attributable to naptha, liquified petroleum gas, furnace oil, [XXX] superior kerosene oil, kerosene and any other petroleum product, when used as fuel in motor vehicles, but when used as fuel in production of any goods for sale in the course of export out of the territory of India or taxable goods or captive power, input

THE BAILHONGAL URBAN COOPERATIVE BANK LTD vs. THE COMMISSIONER OF INCOME TAX

Bench: S.ABDUL NAZEER,P.S.DINESH KUMAR

6) tax paid on purchases attributable to naptha, liquified petroleum gas, furnace oil, [XXX] superior kerosene oil, kerosene and any other petroleum product, when used as fuel in motor vehicles, but when used as fuel in production of any goods for sale in the course of export out of the territory of India or taxable goods or captive power, input

M/S KARNATAKA STATE INDUSTRIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed and the impugned

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

disallowing ITC on the purchase of sawdust from an unregistered dealer, the Prescribed Authority has - 6 - HC-KAR NC: 2025:KHC:52370-DB STA No. 11 of 2021 referred to the provisions of Section

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

section 11 of the Act and the assessee has not been granted such exemption by CBDT vide a special order ? (2) Whether on the facts and in the circumstances of the case, the Tribunal is right in confirming the order of the CIT directing the assessing authority to allow the claim of assessee for set off of brought forward excess

THE COMMISSIONER OF INCOME TAX vs. KSRTC EMPLOYEES DEATH-CUM-RETIREMENT BENEFIT

Appeals stand dismissed

Bench: N.KUMAR,RATHNAKALA

disallowed the claim for exemption. However, he held that the assessee has obtained the necessary approval under Section 10(23AAA) of the Act. Assessee is an Association having the employees of Karnataka State Road Transport Corporation as its member. The return of Income is filed in the status of AOP. The object of the Association is to render monetary assistance

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

Bench: S.SUJATHA,VINEET KOTHARI

section 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from gross income of the Trust. In view of the aforestated Judgment of the Bombay High Court, we answer question No. 1 in the affirmative i.e., in favour of the assessee and against the department. 4. Question No. 2 herein is identical to the question

PR.COMMISSIONER OF vs. M/S SACKHUMVIT TRUST

Bench: S.SUJATHA,VINEET KOTHARI

section 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from gross income of the Trust. In view of the aforestated Judgment of the Bombay High Court, we answer question No. 1 in the affirmative i.e., in favour of the assessee and against the department. 4. Question No. 2 herein is identical to the question

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

Bench: S.SUJATHA,VINEET KOTHARI

section 11 on commercial principles after providing for allowance for normal depreciation and deduction thereof from gross income of the Trust. In view of the aforestated Judgment of the Bombay High Court, we answer question No. 1 in the affirmative i.e., in favour of the assessee and against the department. 4. Question No. 2 herein is identical to the question

PR COMMISSIONER OF vs. SHUSHRUTHA EDUCATIONAL

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

disallowance of accumulation/set apart of income under Section Date of Order 21-08-2018 I.T.A.No.862/2017 Pr.Commissioner of Income Tax (Exemptions) & Anr. Vs. Shushrutha Educational Trust 4/27 11(1)(a) without appreciating the fact that the issue of application of income more than the income computed does not arise, except in a case where the assessee has incurred huge amount