BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

5 results for “charitable trust”+ Long Term Capital Gainsclear

Sorted by relevance

Mumbai209Delhi131Karnataka111Bangalore100Chennai67Jaipur52Ahmedabad47Hyderabad35Kolkata31Calcutta16Lucknow14Visakhapatnam11Indore11Chandigarh10Pune8Surat7Cuttack5Cochin5Telangana5Nagpur5Agra4Allahabad3Rajasthan2SC2Jabalpur2Varanasi2Andhra Pradesh1

Key Topics

Section 10(20)10Section 12A6Section 260A4Section 10(29)4Exemption4Section 2603Section 2(15)2Section 4(1)2Section 42

Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

ITTA/318/2008HC Telangana01 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

For Respondent: Ms. K.Lalitha, Standing Counsel for
Section 10(20)Section 10(29)Section 12ASection 260ASection 4Section 4(1)

long as the dominant object is of general public utility, it cannot be said that the said trust/institution is not established for charitable purposes. In Market Committee, the Punjab and Haryana High Court, after considering the provisions of the Punjab Agricultural Produce Markets Act, 1961 (Punjab Act, for brevity), held that the market committee incorporated in terms of Section

Commissioner of Income Tax, vs. Agricultural Market Committee,

ITTA/251/2008HC Telangana01 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

For Respondent: Ms. K.Lalitha, Standing Counsel for
Section 10(20)Section 10(29)Section 12ASection 260ASection 4Section 4(1)

long as the dominant object is of general public utility, it cannot be said that the said trust/institution is not established for charitable purposes. In Market Committee, the Punjab and Haryana High Court, after considering the provisions of the Punjab Agricultural Produce Markets Act, 1961 (Punjab Act, for brevity), held that the market committee incorporated in terms of Section

The Commissioner of Income Tax-IV vs. M/s.Mold-Tek Technologies Ltd

ITTA/273/2011HC Telangana29 Feb 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 12Section 2(15)Section 260A

gain should be missing and the predominant purpose of the activity WP(C) 1872/13 Page 52 of 55 should be to serve and benefit others. A small contribution by way of fee that the beneficiary pays would not convert charitable activity into business, commerce or trade in the absence of contrary evidence. Quantum of fee charged, economic status

M/S NATIONAL ACADEMY OF CONSTRUCTION vs. ASST. DIRECTOR OF INCOME TAX

ITTA/293/2014HC Telangana31 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

For Appellant: SRI S' RAVIFor Respondent: Ms' K' MAMATA
Section 151Section 260Section 260A

terms which were primarily to develop the technological advancement in the competitive construction industry which serves India's economical needs. To ensure quality in work adherence, to ensure having long-lasting aesthetical construction. To modernize construction with methodologies, materials and technologies. To encourage their use to upgrade the knowledge and skills of construction engineers, contractors, managers, supervisor and workers

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

Charitable societies and trusts are not part of the estate of the testatrix which are managed by the respective managing committees and trustees of the societies or trusts. The companies are separate legal entities controlled by their Board of Directors and the affairs of the estate of the testatrix do not include the right to control the affairs