The Commissioner of Income Tax I vs. M/s. Biological E. Ltd.,

Bench: V.V.S.RAO,SANJAY KUMAR

c. The seventh proviso to Section 10(23C), as well as Section 11(4A) refer to profits which may be ‘incidentally’ generated or earned by the charitable institution. In the present case, the same is applicable only to those institutions which impart education or are engaged in activities connected to education. d. The reference to ‘business’ and ‘profits

Commissioner of Income Taxd vs. M/sA.,Venjkatarao AND Others

Inasmuch as all that is required is for the settler of the trust to declare that the

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

10 of 20 or, as the case may be, institution, and separate books of account are maintained by such trust or institution in respect of such business.” 16. The question whether sub-section (4A) would apply even to a case where a business was held under trust was answered in the negative in several authoritative pronouncements starting from the judgment

Commissioner of Income Tax-1, vs. Agricultural Market Committee,

Bench: This Court Under Section 260A Of The Income Tax Act, 1961 (Hereinafter To Be Referred As “The Act”) Against The Order Dated 16.07.2010 Passed By The Income Tax Appellate Tribunal, Chandigarh Bench-A, Chandigarh (Hereinafter To Be Referred As “The Itat”) In Ita No. 510/Chd/2010 - M/S Young Scholars Educational Society, Barnala Vs Cit, Patiala, Whereby The Order Dated 26.03.2010 Passed By The Commissioner Of Income Tax, Patiala (Hereinafter To Be Referred As “The Commissioner”) Was Quashed & The Varinder Singh 2024.05.13 10:09 I Attest To The Accuracy & Authencity Of This Order/Judgment

c) The seventh proviso to Section 10(23C), as well as Section 11 (4A) refer to profits which may be ‘incidentally’ generated or earned by the charitable institution. In the present case, the same is applicable only to those institutions which impart education or are engaged in activities connected to education. (d) The reference to ‘business’ and ‘profits

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

trust or institution undertaking such activity or activities, of that previous year;” 33. S.2(15) of the 1961 Act::- Charitable purpose, defined (upto 31-3-2009).- According to section 2(15), the expression “charitable purpose” has been defined by way of an inclusive definition so as to include- -relief to the poor, -education, -medical relief, and -the advancement

Commissioner of Income Tax-I vs. M/s. BDR Projects Pvt. Ltd.

charitable institution or hospital, within one year; (b) in any other case, within six months, from the relevant date, serve notice on the person chargeable with the duty or interest which has not been levied or charged or which has been short-levied or part paid or to whom the refund has erroneously been made, requiring him to show cause

PRL COMMR OF INCOME TAX, TIRUPATI, CHITTOOR DIST vs. V DWARAKANATH REDDY, CHITTOOR

The appeals are hereby dismissed

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

c) Land measuring 1.30 Acres for CIA staff “(Police Department)” Vide Resolution No.71 dated 12.12.2008 (free of cost). (d) “Community Hall” measuring 2000 sq. Yds. To be erected & built in Rajiv Gandhi Nagar, Gurukul Nagar, Gurukul Road, Bathinda, Vide Resolution No. 75 dated 30.09.2008 (free of cost). (e) The Trust is to provide “Service Lane” 16 wide with parking

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

C) 1872/13 Page 54 of 55 institution, which claims to have been established for charitable purposes, is profit making, whether its activities are directly in the nature of trade, commerce or business or indirectly in the rendering of any service in relation to any trade, commerce or business, then it would not be entitled to claim Page

The Commissioner of Income Tax - IV vs. M/s. Mekins Agro Product (P) Ltd.

23 ITR 230 at 230 in the following words : " The mercantile system of accounting or what is otherwise known as the double entry system is opposed to the cash system ofbook keeping under which a record is kept of actual cash receipts and actual cash payments, entries being made only when money is actually collected or disbursed. That system brings

Commissioner of Income Tax - II vs. M/s. Inforaise Technologies Pvt. Ltd.,

23, 87 and 157, the affairs and information in relation to the temple can be brought within the purview of the Right to Information Act or not. It is the emphatic contention of all the learned counsel for the petitioners that temples / charitable institutions do not answer the description ‘public authority’, as defined under Section

The Commissioner of Income Tax (Central) vs. Sri.G.Sanjay Chowdary

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10. It is also brought to our notice at the Bar that the judgment of this Court in the case of KIADB has been confirmed by the Hon’ble Supreme Court as Special Leave Petition filed by the Revenue has been dismissed by order dated 27.04.015. 11. The detailed narration of facts and contentions would not call for reiteration

M/s Sri Surya Constructions vs. The Income Tax Officer

Bench: P.SAM KOSHY,N.TUKARAMJI

Section 115 of the Code of Civil Procedure, 1908 (hereinafter “CPC”), has been filed on behalf of petitioner seeking the following reliefs:- “(a) Revise the impugned order (Annexure P/1) under Sec.115 of the CPC, 1908 dated 26.09.22 of the Hon'ble ADJ of the South East Saket District Court in Computer Junction vs Gisil Designs (CS DJ 754/20169287116) whereby

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

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

c) in the impugned order enforcing the APLs' decision by majority and recognizing the power of the Joint (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 83 of 300 APLs to act by majority is contrary to law and to the order of appointment of the APLs. 23. It is submitted that

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

10. Noor Nagar, [ianjara Hrlis, Hyderabad - 500034. ...Ai']PE -LANT I\ND lisst. Director Of lncome Tax(Exemptions) - | , Ayakar Bhavan, Basheer Bagh, llyderabad ..RESPONDENT |.T.T.A.M.P. NO. 305 0F 2014 Petition Under Section '151 of CPC praying for the aforesaid reasons s,urted in the accompanying affidavit filed therewith, the Horr'bie Court may be pleased to pass an order staying

The Commissioner of Income Tax-I vs. Sri Ashven Datla

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Trust. The predecessor of the defendants Late Tara Chand was inducted as tenant at Bhawan No.9, Advertand Marg, Rishikesh on property nos. 131 to 133 on 01.07.1956 on rent at the rate of Rs. 10 per month, as also on property nos. 135 & 136 on 01.06.1973 on rent at the rate of Rs. 10/- per month. The rent receipt

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

TRUST, (REGD.) NO.33, CHALAKERE, K.R.PURAM HOBLI, BANASWADI POST, 42 BANGALORE-560 043, REPTD. BY ITS MANAGING TRUSTEE-CUM-SECRETARY, V.VENKATARAMA REDDY ...PETITIONER (BY SRI. P. KRISHNAPPA, ADVOCATE) AND: 1. THE STATE OF KARNATAKA DEPARTMENT OF URBAN DEVELOPMENT, M.S. BUILDING, BANGLAORE-560 001, REPTD. BY ITS PRINCIPAL SECRETARY 2. THE COMMISSIONER BANGALORE DEVELOPMENT AUTHORITY T.CHOWDAIAH ROAD KUMARA PARK WEST BANGALORE

The Commissioner of Income Tax [TDS] vs. M/S Srinivasa Resorts Limited,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

C. PRAVEEN KUMAR AND HONOURABLE SRI JUSTICE N. BALAYOGI M.A.C.M.A.Nos. 240 AND 3163 OF 2007 COMMON JUDGMENT: (per HON’BLE SRI JUSTICE N. BALAYOGI) 1. These appeals can conveniently be disposed of by this common judgment inasmuch as they arise out of one and the same accident. 2. These appeals are preferred aggrieved by the Award and decree dated