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3 results for “charitable trust”+ Carry Forward of Lossesclear

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Mumbai426Karnataka247Delhi154Bangalore140Ahmedabad90Jaipur61Kolkata50Pune49Chandigarh45Chennai39Hyderabad32Cochin29Lucknow24Visakhapatnam23Surat16Indore13Amritsar13Cuttack12Allahabad10Nagpur9Rajkot9Telangana9Raipur7Varanasi6Jodhpur4SC3Patna2Dehradun2Ranchi2Guwahati2Agra1Orissa1Punjab & Haryana1T.S. THAKUR ROHINTON FALI NARIMAN1Andhra Pradesh1

Key Topics

Section 109Section 2763Section 276C3Section 139(1)3Section 271(1)(a)2Section 139(4)2Exemption2

M/S QUEEN'S EDUCATIONAL SOCIETY vs. COMMR.OF INCOME TAX

C.A. No.-005167-005167 - 2008Supreme Court16 Mar 2015

Bench: The Uttarakhand High Court, Nainital, May Be Gleaned From The Facts Of One Of Them, Namely, The Queen’S Educational Society Case. The Appellant Filed Its Return For Assessment Years 2000-2001 & 2001-2002 Showing A Net Surplus Of Rs.6,58,862/- & Rs.7,82,632/- Respectively. Since The Appellant Was Established With The Sole 2

Section 10Section 10(22)Section 260A

loss basis or that profit shall be proscribed. Even if there is no such express provision, the nature of the charitable purpose, the manner in which the activity for advancing the charitable purpose is being carried on and the surrounding circumstances may clearly indicate that the activity is not propelled by a dominant profit motive. What is necessary

M/S NEW NOBLE EDUCATIONAL SOCIETY vs. THE CHIEF COMMISSIONER OF INCOME TAX 1

The appeals are hereby dismissed, without order on costs

C.A. No.-003795-003795 - 2014
Supreme Court
19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 10

loss of the benefit of tax exemption which an institution would otherwise be entitled to claim legitimately as a charitable trust. The ASG also relied upon the subsequent seven-judge decision in PA Inamdar v State of Maharashtra11 which had followed the reasoning in T.M.A Pai Foundation (supra). 25. It was submitted next, that this court held in Aditanar (supra

PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

Crl.A. No.-001260-001261 - 1997Supreme Court16 Feb 2004
For Respondent: Commissioner of Income Tax and Anr
Section 139(1)Section 139(4)Section 143(3)Section 271(1)(a)Section 276Section 276C

carried forward under sub-section (1) of Section 72, or sub-section (2) of Section 73, or sub-section (1) or sub- section (3) of Section 74, or sub- section (3) of Section 74A, he may furnish within the time allowed under sub-section (1) or by the thirty first day of July of the assessment year relevant