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3 results for “charitable trust”+ Section 13(3)clear

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Key Topics

Section 12A10Section 260A2Section 32Section 11A2Section 42Section 173(1)2Charitable Trust2Exemption2

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

3) of the Act. Since the facts are all identical, it would suffice to note the facts in ITAT/84/2018 pertaining to Nawal Kishore Kejriwal Charity Trust which is taken as the lead case with the consent of the counsel on either sides. The Commissioner of Income Tax (Exemptions), Kolkata (in short CIT(E) issued show cause notice dated 30th October

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

3) of the Act. Since the facts are all identical, it would suffice to note the facts in ITAT/84/2018 pertaining to Nawal Kishore Kejriwal Charity Trust which is taken as the lead case with the consent of the counsel on either sides. The Commissioner of Income Tax (Exemptions), Kolkata (in short CIT(E) issued show cause notice dated 30th October

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.DEWDROP MERCHANTS PVT.LTD.

ITA/133/2018HC Orissa13 Apr 2022

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 166Section 173(1)

Section 166 of the Act on the ground that he was working as Chartered Accountant and was earning Rs.84,000/- p.m. It was pleaded that he also spent huge amount towards medical expenses, conveyance, etc. It was further pleaded that the accident occurred purely on account of the rash and negligent driving of the offending vehicle by its driver