Madhvi Raksha Sankalp, Mumbai vs Income Tax Officer(E) Ward 2(1), Mumbai on 7 August, 2019
hence the amount is hit by
provisions of Section 115 BBC of the Act and the onus is on the assessee to prove
that
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261 - 270 of 1014 (0.94 seconds)M/S Saraswati Educational Charitable ... vs Department Of Income Tax on 17 June, 2015
Apex Court has laid down that an ITO is entitled to act on material
which may not be accepted as evidence in a Court ... also submitted that
the provisions of section 115 BBC of the Act were not violated by the
appellant trust and the donations received from
Kastoori Devi Foundation, Meerut vs Department Of Income Tax on 7 January, 2016
insertion of sec.ll5BBC
of the IT Act, 1961 in the Statute by the Finance Act 2006 w.e.f.
01/04/2007 ... erred in law in holding that the section 115 BBC of
the I.T. Act 1961 inserted by the Finance Act
Bbc Worldwide Ltd, New Delhi vs Assessee on 15 January, 2010
runs and operates the BBC Worldwide
International news and information channel (in short BBC
World channel) under a separate division BBC World
Division. During ... 2008
appellant transferred BBC World Division which operates
BBC World Channel to another group company M/s BBC
World Limited and above referred to agreement
Bbc Worldwide Ltd.,, vs Assessee on 27 January, 2006
India u/s 9 of the Income Tax
Act and that M/s. BBC Worldwide (India)Pvt.Limited ("BWIPL", for short ... India in respect of
BBC World Channel was a business receipt in the hands of the assessee ;
that BWIPL was acting as an agent
Dy. Commissioner Of Income Tax ... vs M/S Shri Ramswaroop Charitable Trust, ... on 15 December, 2021
applied for charitable
purpose as per provisions of Section 11 of the Act. The
appellant in the course of assessment proceeding has
submitted the complete ... identity of the donors as
required u/s 115 BBC of the Act and donation cannot be
categorized as anonymous donation.
Further, Section
Sunder Deep Educational Society, New ... vs Assessee on 6 December, 2013
read with section 115 BBC of the Act,
holding the income from unexplained sources. During this year also the
assessee had taken donations from different ... been sustained u/s 68 of the Act.
7. Keeping in view the provisions of section 115 BBC, the grievances of
the assessee remain that
Bombay Panjrapole, Mumbai vs Department Of Income Tax on 25 July, 2012
while applying the provisions of section 115BBC of the
IT Act, 1961. This provision has not been brought on statute with the
intention to check ... which itself was not permitted as per
Section 115-BBC(2) of the IT Act, 1961.
Besides this, having careful consideration of all the submissions
Vidhya Sikshaa Educational And ... vs Assessee on 16 March, 2011
taking up the role of a
law making authority and indulging in acts which are ultra vires the
powers vested ... where anonymous receipts are received
by a trust. Section 115 BBC of the Act specify a method for taxing
anonymous donations. Thus even
State By Bescom Vigilance Police vs ) G.J.Gopinath on 17 August, 2015
acquitted for the offences
punishable u/s 135 & 138 of Electricity Act 2003.
To hear on sentence.
(Dictated to the Judgment Writer, transcribed ... computation of actual BBC multiplied
by 3 times is against the provisions of Section 126 of
Electricity Act. The claim of regular electricity bill