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8 results for “charitable trust”+ Section 28clear

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Key Topics

Addition to Income3

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

charitable endowments; and so, these sections may not in terms apply to the trust now in question. These sections however embody nothing more or less than the principles which have been applied to all trusts in all countries. The principle of the rule I.T.A.Noa.48, 46, 47, 49, 51, 54, 55, 56 & 68/20 & 6/21 :: 25 :: against delegation with which

KERALA CRICKET ASSOCIATION, KCA COMPLEX, SASTHAMKOVIL ROAD, vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2,

ITA/38/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA]. 6. The second shot is that the steps taken by the Assessing Officer under Section 148 arise from admitted circumstances. However, the question available under Section 148 was not argued explicitly before the authorities under the Act. Being

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/39/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA]. 6. The second shot is that the steps taken by the Assessing Officer under Section 148 arise from admitted circumstances. However, the question available under Section 148 was not argued explicitly before the authorities under the Act. Being

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/40/2012HC Kerala07 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: KERALA CRICKET ASSOCIATIONFor Respondent: THE ADDITIONAL COMMISSIONER OF INCOME TAX

trust or institution which was refused registration or the registration granted to it was cancelled at any time under section 12AA]. 6. The second shot is that the steps taken by the Assessing Officer under Section 148 arise from admitted circumstances. However, the question available under Section 148 was not argued explicitly before the authorities under the Act. Being