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2 results for “charitable trust”+ Section 40clear

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Key Topics

Section 173(1)2

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

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

Charitable Foundation, Poona ? (ii) Whether the addition of Rs.8,40,000/- towards capital gain from sale of cars. The Learned Income Tax Appellant Tribunal has considered that capital gain from sale of cars would qualify for exemption under section 11(1A) of the Act since the tax effect on this issue is less than the threshold limit? (iii) Whether disallowance