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Section 1110 Exemption5 Section 2(15)4 Section 269S4 Addition to Income4 Section 271D3 Charitable Trust2

M/S. BHARATHAKSHEMAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

ITA/36/2020HC Kerala13 Nov 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

For Appellant: M/S. BHARATHAKSHEMAMFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Section 11Section 12ASection 2(15)

4) of Section 11 makes any business held under trust to be property held under trust for the purposes of this section. 12. The second controversy which arose in Thanthi Trust was the position of law between 1984 and 1992 in the context of Sub-section (4A) of Section 11 as it stood then; with which we are not concerned

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

ITA/54/2020

M/S. BHARATHAKSHEMAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

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

M/S. BHARATHAKSHEMAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX,

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

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

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

THE COMMISSIONER OF INCOME TAX, COCHIN vs. ST.THOMAS CATHEDRAL CHURCH, TRICHUR

THE COMMISSIONER OF INCOME TAX, COCHIN vs. ST.THOMAS CATHEDRAL CHURCH,IRINJALAKUDA

N.S.S. KARAYOGAM vs. THE COMMISSIONER OF INCOME TAX

M/S.SHALOM CHARITABLE MINISTRIES OF INDIA, vs. THE DEPUTY COMMISSIONER OF INCOME TAX,