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1 - 10 of 27 (0.80 seconds)Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 194C in The Income Tax Act, 1961 [Entire Act]
The Commissioner Of Income Tax vs M/S.Annadan Trust on 20 February, 2013
Also there was a specific finding in Annadan Trust case that the trust was not
carrying out activities in accordance with its objects which is not the case with the
assessee society.
The Finance Act, 2018
Eternal Foundation, Jaipur vs Commissioner Of Income Tax (E), Jaipur on 22 July, 2019
1.15 Ld. CIT(E) has also misplaced his reliance on judgments of Hon'ble ITAT
Jaipur Bench in the case of Eternal Foundation vs CIT- ITA NO. 1504 &
1505/JP/2018 which is again distinguishable as under: