ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

vi) Private trusts ................................................................................................................................... 135 IV. Summation of conclusions ........................................................................................................................ 141 A. General test under Section 2(15) ............................................................................................................ 141 B. Authorities, corporations, or bodies established by statute .................................................................... 142 C. Statutory regulators ................................................................................................................................ 143 D. Trade promotion bodies .......................................................................................................................... 144 E. Non-statutory bodies ............................................................................................................................... 144 F. Sports associations.................................................................................................................................. 145 G. Private Trusts .......................................................................................................................................... 145 H. Application of interpretation................................................................................................................... 146 4 1. Leave granted in all matters

COMMISSIONER OF INCOME TAX-III vs. SINGHAD TECHNICAL EDUCATION SOCIETY

The appeals are dismissed with the aforesaid observations

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

charitable or religious purposes (Section 11) and income from contributions are exempt from taxation under certain circumstances. 4) It so happened that a search and seizure operation was carried out under Section 132 of the Act on one Mr. M.N. Navale, President of the 3 assessee Society, and his wife on July 20, 2005 from where certain documents were seized

MANSAROVAR COMMERCIAL PVT. LTD. vs. COMMISSIONER OF INCOME TAX DELHI

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Charitable Trust (iii) interest accrued/paid on the unsecured loans and (iv) provision for income tax (which was disallowed). Separate penalty proceedings were initiated under sections 271(1)(a). 271(1)(c), 273/274 and 271-B of the Act. 2.12 The assessees then preferred appeals before the CIT(A). Subsequently on 08th December, 2000, the writ petitions filed by the assessees

COMMISSIONER OF INCOME TAX (TDS), KANPUR vs. CANARA BANK

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

charitable) may   property   be   held   for   their   purposes otherwise than by virtue of a contract between the members for the time being. ” 13. “Corporation   aggregate”,   has   further   been   defined   by Halsbury's   Laws   of   England,   Fifth   Edition,   Vol.   24   to   the following effect: "312.   Meaning   of   'Corporation   aggregate'.   A corporation   aggregate   has   been   defined   as   a collection of individuals united