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2 results for “charitable trust”+ Section 197(1)clear

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Key Topics

Section 114Section 122Section 11(1)(a)2Charitable Trust2Exemption2Addition to Income2

COMMISSIONER OF INCOME TAX, vs. SIKHYA\"O\"ANUSANDHAN

ITA/17/2015HC Orissa03 Jan 2023

Bench: The Itat Against The Respondent-Assessee For The Assessment Years (Ays) 2007-08 Till 2012-13.

Section 11Section 11(1)(a)Section 12

Section 11(1)(a) of the Act. Reference was also made to the decision of the Delhi High Court in St. Lawrenence Educational Society v. CIT (2010) 197 Taxman 504 (Del.) and the judgment of the Punjab and Haryana High Court Page 3 of 4 in Pinegrove International Charitable Trust

COMNR.OF INCOME TAX vs. SIKHYA O ANUSANDHAN

ITA/34/2013HC Orissa03 Jan 2023

Bench: The Itat Against The Respondent-Assessee For The Assessment Years (Ays) 2007-08 Till 2012-13.

Section 11
Section 11(1)(a)
Section 12

Section 11(1)(a) of the Act. Reference was also made to the decision of the Delhi High Court in St. Lawrenence Educational Society v. CIT (2010) 197 Taxman 504 (Del.) and the judgment of the Punjab and Haryana High Court Page 3 of 4 in Pinegrove International Charitable Trust