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

10(23C) if they carry on commercial activities. The assessee is not an entity, whose purpose is advancement of any other object of general public utility. The assessee is engaged in preservation of environment, which is charitable purpose as per Section 2 (15). Therefore, it is submitted that the proviso below Section

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

The appeals are hereby dismissed

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 10(20) of the Act. 28. The above-said decisions do not advance the case of the revenue. 29. The contention of the learned counsel for the Revenue that the Tribunal has not followed its earlier decision in Jammu Development Authority's case (supra) also does not support the case of the department. 30. The decision of the Tribunal

The Commissioner of Income Tax-I vs. Ascend Telecom Infrastructure Private Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

29 provides that income from profits and gains of business shall be computed in accordance with section 30 to section 43C, That, section 32(1) of the Act provides for depreciation in respect of building, plant and machinery owned by the assessee and used for the business purposes. It further provides for deduction subject to section 34. In that matter

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

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

29 of the Income-tax Act. However, the issue that requires consideration is when the expenditure incurred for acquisition of depreciable assets itself is treated as application of income for charitable purposes under section ll(l)(a) of the Act, should not the cost of such assets to be treated as nil for the assessee and in that situation depreciation

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

Bench: P.SAM KOSHY,N.TUKARAMJI

Charitable Society v. Ponniamman Educational Trust, (2012) 8 SCC 706 : (2012) 4 SCC (Civ) 612] , where this Court, in para 11, observed thus : (SCC p. 714, para 11) “11. This position was explained by this Court in Saleem Bhai v. State of Maharashtra [Saleem Bhai v. State of Maharashtra, (2003) 1 SCC 557] , in which, while considering Order 7 Rule

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

29(3)(c) has to function under the trustees or Trust Board. Though appointed by the government, the Executive Officer is under the control of the Trust Board, and that they are not under the control of the Commissioner. He places reliance on Sections 6, 14, 15 of the said Act. All the learned counsel, in unison, placed reliance

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

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

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

10  time of accident, he was going to attend the calls of nature and witnessed the accident from a distance of 50 feet. He observed the car was proceeding from Bangalore towards Devanagiri and meanwhile KSRTC bus was coming from Devanagiri towards Bangalore side. At that time, the car was proceeding on the left side of the road

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