Act, 1961 due to non-compliance of clause (i) of sub- section 5 of section 80-G of the Act.
3. The ld. Commissioner further ... rate of 30 per
cent under section 115-BBC(1)(i) of the Act with effect from 1/04/2007. The ld. CIT further
noted
2024
as well as section 142(1) of the Act were issued and served on the assessee.
In response to the said notices, the assessee ... anonymous donation and taxed the
same under section 115 BBC of the Act.
5. In appeal before the learned CIT(A), the assessee submitted that
Electricity Act . Accused Nos.1 and 2 found guilty
for the offence punishable U/s 135 of Electricity Act
2003.
12. Accused ... Electricity Act .
Accused Nos.1 and 2 convicted for
the offence punishable U/s 135 of
Electricity Act 2003 sentenced to pay
fine
fund were
exempt from tax u/s 11(1)(d) of the Act.
5. During the assessment proceedings, the AO found that
there ... Samsthan Gokarn Parthagali
Jeevotham Math, Mumbai
provisions of section 115 BBC of the Act treating anonymous
donations as income of the trust has held that
granted registration u/s. 12AA of the Income Tax Act,
1961 (hereinafter called the Act) vide order dated 17.04.2009 with
effect from 01.05.2008. The assessee ... Act in view the deeming
provisions of Section 115 BBC of the Act. In addition, the AO also
made in addition
intention of Parliament from the words which they have used in the Act, and, therefore, the question is whether these words are capable ... Board to be a company for the purposes of this Act.
Since either of BBC or Roper Public Opinion Research Centre is not an Indian
Charitable Trust registered under section 12A of the Income Tax
Act, 1961; that the return of income for the year under
consideration was filed ... after making addition under
section 115 BBC of the Act; that aggrieved by the order of the
Assessing Officer, the assessee preferred an appeal before
liable to be assessed to tax u/s 115
BBC of the Act. In the back ground of these facts, there appears
Asst. years 2000-01 & 2001-02)
The ACT vs M/s BBC Associates Ltd,
Co.Cir. I(2), Chennai 15 Neelakanta Mehta ... year pursuant
to a notice under sec.148 of the Income-tax Act, 1961 ('the Act' for short),
on 10-02-2004 declaring
Bbc Associates Ltd., Chennai vs Department Of Income Tax
IN THE INCOMETAX APPELLATE TRIBUNAL: B- BENCH:CHENNAI
(Before U.B.S.Bedi, Judicial Member ... Asst. years 2000-01 & 2001-02)
The ACT vs M/s BBC Associates Ltd,
Co.Cir. I(2), Chennai 15 Neelakanta Mehta
