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1 - 10 of 42 (0.48 seconds)The Income Tax Act, 1961
Oriental Insurance Co. Ltd. vs Mother Superior, S.H. Convent And Ors. on 7 April, 1994
This underlying principle was the basis for the decision in the case of Oriental Insurance vs. Mother Superior, Sacred Heart Convent and the Court granted the relief to the administrator of the congregation as they were entitled to maintain the claim of compensation before the Tribunal.
The Roman Catholic Society Of The ... vs The Regional Provident Fund ... on 22 April, 2002
10.It is not in dispute that the Employees Provident Funds contribution has been demanded in respect of the amounts paid to the Nun teachers, who were employed in the petitioner's school. It is the contention of the learned advocate for the petitioner that the Nuns are not paid any salary and when once they have entered the religious order and also taken vow of poverty , they are considered only as fictitious persons and they are further considered that their entrances to the religious order generally operate as a civil death. As they are considered as a fictitious persons and also they had civil death, they cannot acquire property, keep property and dispose of property. Unless, they receive salary, the question of 'payment of contribution towards Employees Provident Funds' would not at all arise. It is submitted that the Nun Teachers, who are employed in the Petitioner's school, are not receiving salary nor they are entitled to receive salary. Whatever amount, which was earmarked for them, was sent to the Congregation and therefore, those Nun Teachers do not have any access to the said amounts and therefore, they are not liable to pay the Employees Provident Funds.
In the said decision, the Court also took into consideration that including the Income Tax Department have granted exemption from payment of the amounts arising under other statutes.
Fr.Sabu P.Thomas vs Union Of India on 8 March, 1974
40.The Hon'ble Division Bench of the Kerala High Court entertained the appeals against the judgment in the case of Fr.Sabu P.Thomas (supra) made an observation that when fees or earnings are not taxable in the hands of the missionaries as noted in Ex.P.1(therein) would it be necessary to insist on TDS in relation to such payment. While answering such question the Hon'ble Division Bench pointed out that this is primarily an issue which the CBDT ought to consider having regard to the instruction of CBDT following the circular of 1944 which still appears to hold the field. Therefore, a direction has been issued to the Secretary, CBDT to place the issue along with the copy of the order of the Hon'ble Division Bench and materials referred to for the consideration of the CBDT so that a decision can be generated by CBDT to be placed before the Court for further consideration. Further the Secretary, CBDT was directed to afford an opportunity of hearing to the appellants if they make appearance. With these observations, the Hon'ble Division Bench directed the interim order to continue until further orders.
Dr. K. George Thomas vs The C.I.T. Kerala, Ernakulam on 23 September, 1985
44.In the case of Dr.K.George Thomas vs. Commissioner of Income Tax reported in (1985) 156 ITR 0412, the question was whether donations received by the assessee therein constituted income. The said assessee carried on a vocation of preaching against atheism and received donations for the furtherance of the objects of his vocation. It was held that the receipts arose to the assessee from the carrying on of the vocation by the assessee and these were not casual and non-recurring and were taxable. What is important to note is that the said assessee was not a missionary though belonged to christian religion and he appears to be an evangelist associated himself to a religious mission in United States of America. Therefore, the said decision does not help the case of the revenue.
Commissioner Of Customs, Calcutta Etc vs M/S Indian Oil Corporation Ltd. & Anr on 17 February, 2004
20.In the decision in the case of Indian Oil Corporation (supra), the Hon'ble Supreme Court pointed out that the circulars or orders would bind the authorities till the Hon'ble Supreme Court clarifies the legal issue. Therefore, from the decisions cited by the Revenue, it has to be seen as to whether the Hon'ble Supreme Court has rendered any decision dealing with the issue in question so as to render the circulars as inoperative.
Article 25 in Constitution of India [Constitution]
Commissioner Of Income-Tax, Gujarat vs Ashokbhai Chimanbhai on 20 October, 1964
22.In CIT, Gujuarat vs. Ashokbhai Chimanbhai (supra), it was pointed out that under the Income Tax Act, income is taxable when it accrues, arises or is received or when it is by fixation deemed to accrue, arise or is deemed to be received. Receipt is not only test of chargeability to take; if income accrues or arises, it may become liable for tax.