Search Results Page
Search Results
1 - 10 of 27 (0.30 seconds)The Societies Registration Act, 1860
Section 113 in The Income Tax Act, 1961 [Entire Act]
Deputy Commissioner Of Income-Tax vs Cosmopolitan Education Society on 12 August, 1999
35. We may look at the issue from another angle. Insofar as the assessee-trust is concerned, the genuineness of the trust and the objects of the trust being charitable have not been disputed by the revenue authorities. Even if the principal and trustees have mismanaged or misutilised the funds of the school, as presumed by the revenue, we feel this cannot be a ground for denial of exemption under section 10(22). The view taken by us is directly supported by the decision of the Rajasthan High Court in the case of Dy. CIT v. Cosmopolitan Education Society (supra) cited by the learned counsel. In the said decision the Rajasthan High Court observed at p. 495 of the reports as under -.
Finance Act, 2012
Section 158BB in The Income Tax Act, 1961 [Entire Act]
Section 158BD in The Income Tax Act, 1961 [Entire Act]
Section 68 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Khushlal Chand Nirmal Kumar on 14 April, 2003
"If the provisions of section 168BB are read in proper perspective, we are inclined to respectfully agree with the view expressed by the Bombay High Court. Quite apart from the above, the CBDT circular (see (2002) 258 ITR (St) 131 which has been referred to above in para 61.3.2 has laid down as under (p. 58) :
Secondary Board Of Education, Orissa vs Income-Tax Officer, Ward "E", Cuttack. on 5 January, 1972
In support of his contention, thelearned counsel placed reliance on the decision of Orissa High Court in the case of Secondary Board of Education, Orissa v. Income Tax Officer (1972) 86 ITR 408 (Ori).