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3 results for “disallowance”+ Section 12A(1)(b)clear

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Mumbai432Delhi411Bangalore242Kolkata166Chennai129Ahmedabad116Jaipur109Pune78Lucknow74Hyderabad52Chandigarh47Calcutta34Indore31Raipur27Visakhapatnam26Cuttack21Nagpur17Surat16Amritsar16Karnataka15Cochin14Jodhpur13Agra11Rajkot10Varanasi5SC5Panaji5Patna4Guwahati4Allahabad4Telangana3Jabalpur3Dehradun2Punjab & Haryana1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1Ranchi1Andhra Pradesh1

Key Topics

Section 12A4Section 11(2)3Section 403Exemption3Section 2602Section 252Section 143(1)2Charitable Trust2

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

In the result, all the appeals fail and are hereby

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)

Section 2(15) of the Act?. 44. We are dealing with a taxing statute. The intention of the legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. In a Taxing Act, it is not possible to assume any intention or the governing purpose of the statute

THE COMMISSIONER OF INCOME TAX-III vs. M/S. SOMA ENTERPRISES LTD

The appeal is disposed off accordingly

ITTA/209/2010HC Telangana16 Jul 2025

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 11Section 12ASection 133ASection 143(1)Section 143(2)Section 194JSection 260Section 40

12A of the Act on 17.07.1974. It is running various educational institutions throughout the State of 3 Karnataka. During the financial year 2006-07, the Trust was also running a hospital by the name and style of “BGS Appolo Hospital” at Mysuru, in collaboration with M/s. Appolo Hospital Enterprises Limited (AHEL), Chennai. 3. The Assessee filed its return of income

Samaj Seva Nidhi, vs. ACIT [Inv] circle-II

ITTA/67/2004HC Telangana07 Apr 2015

Bench: A RAMALINGESWARA RAO,DILIP B. BHOSALE

Section 11(2)Section 12ASection 260A

1. (1993) 199 ITR 819 (Cal) 2. (2001) 247 ITR 201 (SC) 3. (2003) 261 ITR 190 (Delhi) 4. (2008) 303 ITR 111 (Delhi) THE HON'BLE SRI JUSTICE DILIP B. BHOSALE AND THE HON'BLE SRI JUSTICE A.RAMALINGESWARA RAO I.T.T.A. No.67 of 2004 JUDGMENT: (Per Hon’ble Sri Justice A.Ramalingeswara Rao) This appeal was filed under Section 260A