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3 results for “charitable trust”+ Section 12(1)(b)clear

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Key Topics

Section 12A10Section 260A3Exemption3Section 32Section 11A2Section 42Charitable Trust2

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.E CITY PROJECTS LUCKNOW (P) LD.

The appeals are dismissed and substantial questions

ITA/85/2018HC Orissa05 Jul 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv
Section 11ASection 12ASection 260ASection 3Section 4

b) Whether on the facts and in the circumstances of the case and in law the Income Tax Appellate Tribunal erred in reversing the order for cancellation of registration under Section 12AA(3) of the Income Tax Act, 1961 ? (c) Whether the finding of the Income Tax Appellate Tribunal regarding effective date of applicability of Section 4 12AA

COMMISSIONER OF INCOME TAX(EXEMPTION) vs. KIIT-TECHNOLOGY BUSINESS INCUBATOR(KIIT TBI)

The appeals are dismissed and substantial questions

ITA/87/2018HC Orissa11 Dec 2019

Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA

For Appellant: Mr. Tilak Mitra, AdvFor Respondent: Mr. J. P. Khaitan, Senior Adv
Section 11ASection 12ASection 260ASection 3Section 4

b) Whether on the facts and in the circumstances of the case and in law the Income Tax Appellate Tribunal erred in reversing the order for cancellation of registration under Section 12AA(3) of the Income Tax Act, 1961 ? (c) Whether the finding of the Income Tax Appellate Tribunal regarding effective date of applicability of Section 4 12AA

ACIT, CIRCLE 1(2) vs. M/S. SERAJUDDIN AND CO.

ITA/44/2022HC Orissa15 Mar 2023

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 26Th July, 2022 Appearance :- Mr. Soumen Bhattacharjee, Adv. … For Appellant Mr. S.M. Surana, Adv. Mr. Bhaskar Sengupta, Adv. Md. Afzal Ansari, Adv. … For Respondent

Section 11Section 11(1)(a)Section 260A

B” Bench, Kolkata in I.T.A No. 2002 (Kol) of 2017, for the assessment year 2012-13. 2 The revenue has raised the following substantial questions of law for consideration. (i) Whether on the facts and the circumstances of the case, disallowance of Rs.2,84,67,351/- claimed towards depreciation. The Learned Income Tax Appellate Tribunal has relied on the decision