KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

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

4. The assessee/Kerala Cricket Association is playing the fourth test match by filing the batch of appeals in this Court. The learned Senior Counsel have worked up very keenly ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 8 to play a test match, but the principles laid down by the Supreme Court in Asst.Commissioner of Income

KERALA CRICKET ASSOCIATION vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

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

4. The assessee/Kerala Cricket Association is playing the fourth test match by filing the batch of appeals in this Court. The learned Senior Counsel have worked up very keenly ITA 37/12 ITA 38/12 ITA 39/12, ITA 40/12 and ITA 42/12 8 to play a test match, but the principles laid down by the Supreme Court in Asst.Commissioner of Income

THE COMMISSIONER OF INCOME-TAX(EXEMPTIONS) vs. M/S CHOICE FOUNDATION

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

4. I have gone through the submissions made by the assessee during the course of the proceedings u/s 263 of the Income Tax Act and I find that the assessee has not adduced any convincing reply to the proposed revision under section 263 of the Income Tax Act. As already mentioned, It is a voluntary contribution and, therefore, income

THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), vs. MS/.LOVE IN ACTION SOCIETY NALANCHIRA,

Appeal is allowed as

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE VIJU ABRAHAM

reassessment direction issued to the Assessing Officer is per se illegal. The issue noted by the CIT (Exemptions) arises under Section 11(1)d and the utilization of corpus donation for revenue expenditure allegedly incurred by the assessee. The Tribunal, in the order under appeal, examined the circumstances discernible from the material brought on record by the assessee before

MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

4) of the Act from that net turnover is the turnover after deducting expenditure in the sister concerns is remitted to Edapallykotta after closing the accounts. It was admitted that the slips received from Head Officer were destroyed on the same day itself. As such it cannot be stated that these slips found at the premises of the searched party

MOHAMMED SHERIEF vs. THE COMMISSIONER OF INCOME TAX

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI

4) of the Act from that net turnover is the turnover after deducting expenditure in the sister concerns is remitted to Edapallykotta after closing the accounts. It was admitted that the slips received from Head Officer were destroyed on the same day itself. As such it cannot be stated that these slips found at the premises of the searched party

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

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

11 2 2003-04 28.7.2005 Appeal No.ITA 74/R-II/E/CIT- II/05-06 dated 7.2.2006 ITA No.483/2009 3 1998-99 29.12.2003 Appeal No.ITA-58/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.758/2009 4 1997-98 17.3.2003 Appeal No.ITA-3/R-11/E/CIT- II/03-04 dated 28.8.2003 ITA No.860/2009 5 2001-02 16/01/2004 Appeal No.ITA-69/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.903/2009 6 2000-01 16.12.2004 Appeal No.ITA-41/R-2/E/CIT-

THE COMMISSIONER OF INCOME TAX, vs. PTL ENTERPRISES LIMITED,

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

11 2 2003-04 28.7.2005 Appeal No.ITA 74/R-II/E/CIT- II/05-06 dated 7.2.2006 ITA No.483/2009 3 1998-99 29.12.2003 Appeal No.ITA-58/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.758/2009 4 1997-98 17.3.2003 Appeal No.ITA-3/R-11/E/CIT- II/03-04 dated 28.8.2003 ITA No.860/2009 5 2001-02 16/01/2004 Appeal No.ITA-69/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.903/2009 6 2000-01 16.12.2004 Appeal No.ITA-41/R-2/E/CIT-

THE COMMISSIONER OF INCOME TAX vs. PREMIER TYRES LTD.

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

11 2 2003-04 28.7.2005 Appeal No.ITA 74/R-II/E/CIT- II/05-06 dated 7.2.2006 ITA No.483/2009 3 1998-99 29.12.2003 Appeal No.ITA-58/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.758/2009 4 1997-98 17.3.2003 Appeal No.ITA-3/R-11/E/CIT- II/03-04 dated 28.8.2003 ITA No.860/2009 5 2001-02 16/01/2004 Appeal No.ITA-69/R-2/E/CIT- II/03-04 dated 3.9.2004 ITA No.903/2009 6 2000-01 16.12.2004 Appeal No.ITA-41/R-2/E/CIT-