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1 - 10 of 24 (0.32 seconds)Section 12 in The Income Tax Act, 1961 [Entire Act]
Section 12AB in The Income Tax Act, 1961 [Entire Act]
Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 12AA in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 10 in The Income Tax Act, 1961 [Entire Act]
The Advocates Act, 1961
Director Of Income Tax (Exemption) vs Acme Educational Society on 28 July, 2010
15. We are in agreement with the reasoning given by the Delhi
High Court in Director of Income-tax (Exemption) v. Acme
Educational Society (supra) holding that a loan is neither an
investment nor a deposit. Where both the societies have similar
11
(2010) 326 ITR 146
12
2013 SCC OnLine All 14708
ITA 808/2017
Signature Not Verified Page 22 of 24
Digitally Signed
By:KAMLESH KUMAR
Signing Date:31.05.2024
14:45:18
objects and are registered under section 12A and have approvals
under section 80G, interest-free loan cannot be treated as deposit or
investment so as to attract section 11(5) of the Act.