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6 results for “disallowance”+ Section 268Aclear

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Key Topics

Section 2606Section 268A6Exemption6Depreciation6Set Off of Losses6Carry Forward of Losses6Section 325Charitable Trust5Deduction5Section 11

PR COMMISSIONER OF INCOME TAX vs. SMT KAMALA

ITA/880/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268ASection 32

268A the said decision is not binding in respect of this assessee? Date of Judgment 14-08-2018 I.T.A.No.880/2017 Pr. Commissioner of Income Tax (Exemptions) & another Vs. Smt.Kamala and Sri.Venkappa M Agadi 4/21 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

COMMISSIONER OF INCOME TAX vs. M/S ACADEMY OF GENERAL EDUCATION

ITA/371/2014HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260
2
Section 268A

268A the said decision is not binding in respect of this assessee? 2.3. Whether, on the facts and in the circumstances of the case, the tribunal were justified in law in failing to take cognizance of the decision of Hon’ble Apex Court in the case of Union of India Vs. Dharmendra Textiles Processors (2008) 306 ITR 277 (SC) wherein

PR COMMISSIONER OF INCOME TAX vs. BHAGWAN MAHAVEER

ITA/317/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 268ASection 32

268A the said decision is not binding in respect of this assessee?” 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 in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that

PR COMMISSIONER OF INCOME TAX vs. M/S ACADEMY OF LIBERAL EDUCATION

ITA/553/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268ASection 32

268A the said decision is not binding in respect of this assesse? 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 in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that

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

ITA/1046/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 260Section 268ASection 32

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 held as under: “5. Learned Counsel at the Bar submitted that

PR COMMISSIONER OF INCOME TAX vs. M/S MANIPAL HOTEL &

ITA/555/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 268ASection 32

268A the said decision is not binding in respect of this assessee? 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 in the hands of Religious and Charitable Trust held as under: “5. Learned Counsel at the Bar submitted that