THE COMMISSIONER vs. JYOTHY CHARITABLE TRUST

Bench: S.SUJATHA,VINEET KOTHARI

Charitable Trust 18/22 the Circular No.5XX-6 of 1968, dated 19-6- 1968 (See Taxmann’s Direct Taxes Circulars, Vol. 1, 1980 edn. P.85) reads: “Where the trust derives income from house property

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or Date of Judgment: 17.07.2018 in ITA Nos.312 & 313 of 2016 Commissioner of Income-tax & another vs. Ohio University Christ College 39/47 applications thereof towards the purposes of the trust or otherwise

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

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

PR COMMISSIONER OF INCOME TAX vs. THE NEW CAMBRIDGE

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, Date of Judgment 14 -08-2018 I.T.A.No.319/2018 Pr. Commissioner of Income Tax, Exemptions & another Vs. The New Cambridge Educational Trust 17/21 capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust

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

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of Date of Judgment

PR COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S CHALASSANI EDUCATION TRUST

Appeal is dismissed

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word Date of Order 21-08-2018 I.T.A.No.852/2017 Pr.Commissioner of Income Tax (Central) & Anr. Vs. M/s.Chalassani Education Trust 22/27 `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also

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

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital Date of Judgment 14 -08-2018 I.T.A.No.547/2017 Pr. Commissioner

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

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital Date of Judgment 14 -08-2018 I.T.A.No.533/2017 Pr. Commissioner

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

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

PR COMMISSIONER OF INCOME TAX vs. SMT KAMALA

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

PR COMMISSIONER OF vs. M/S YENEPOYA UNIVERSITY

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

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

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of Date of Judgment

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

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

PR.COMMISSIONER OF vs. M/S AGASTYA

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

COMMISSIONER OF INCOME vs. M/S MANIPAL HOTEL AND

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

PR.COMMISSIONER OF vs. M/S SACKHUMVIT TRUST

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or applications thereof towards the purposes of the trust or otherwise, and also after adding back any debits made for capital expenditure incurred for the purposes of the trust or otherwise

COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

Bench: S.SUJATHA,VINEET KOTHARI

house property, interest on securities, capital gains, or other sources, the word `income’ should be understood in its commercial sense, i.e., book income, after adding back any appropriations or Date of Judgment 14-08-2018 I.T.A.No.201/2015 Commissioner of Income Tax (Exemptions) & Another Vs. Manipal Hotel & restaurant Management College Trust 18/22 applications thereof towards the purposes of the trust