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1 - 7 of 7 (0.19 seconds)Section 12AB in The Income Tax Act, 1961 [Entire Act]
Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 2 in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
C.I.T,Ujjain vs Dawoodi Bohara Jamat on 20 February, 2014
6.5 The Ld. AR relied upon a number of judicial precedents including the
decision of Hon'ble Supreme Court in the case of CIT Vs. Dawoodi Bohara
Jamat (2014) 43 taxmann.com 243 (SC).
Shree Amreli Modh Vanik Community ... vs The Cit-(Exemption), Ahmedabad on 22 March, 2023
He also contended that the law mandates the trust to be either religious or
charitable but the application of the assessee describes the assessee as
carrying out activities as religious-cum-charitable which is contrary to the
mandate of law. Apart from the decision relied upon the Ld. CIT(E), the Ld.
DR laid emphasis on the decision of Rajkot Tribunal in the case of Amreli
Modh Vanik Community Property Vs. CIT (Exemption) (2023) 150
taxmann.com 179 (Rajkot-Trib.).
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