Search Results Page
Search Results
1 - 10 of 24 (1.28 seconds)Section 32 in The Advocates Act, 1961 [Entire Act]
Section 10 in The Customs Act, 1962 [Entire Act]
Section 2 in The Advocates Act, 1961 [Entire Act]
Director Of Income Tax Bangalore . vs Ai-Ameen Charitable Fund Trust on 12 August, 2016
14. The aforesaid amendment is effective from 01.04.2015 and therefore will not help Revenue in the circumstances of case in hand. We find that even this aspect has been considered by Karnataka High Court in Director of Income Tax and others Vs. Al-Ameen Charitable Fund Trust and others (supra) and following Commissioner of Income-Tax Vs. Vatika Township P. Ltd. 2014 (367) ITR 466 (SC) Court has held that the aforesaid amendment is prospective and operative from 01.04.2015.
Escorts Limited And Anr. Etc. Etc vs Union Of India And Ors on 22 October, 1992
16. To be fair enough for learned counsel for Revenue, we may notice that there is a divergent view expressed by Kerala High Court in Lissie Medical Institutions Vs. Commissioner of Income Tax 2012 (348) ITR 344 (Ker) wherein it has placed reliance on Supreme Court's judgment in Escorts Limited and others Vs. Union of India and other (supra) but we have already discussed that the judgment in Escorts Limited and others (supra) was in respect of different provision while scheme of Section 11 is/was different till 01.04.2015. We, therefore, find ourselves unable to agree with the view taken by Kerala High Court and respectfully differ therefrom.
Section 35 in The Advocates Act, 1961 [Entire Act]
The Advocates Act, 1961
The Commissioner Of Income Tax- Ii, ... vs M/S Jawaharlal Nehru Port Trust on 4 March, 2016
), Punjab and Haryana High Court in Commissioner of Income Tax Vs. Market Committee, Pipli 2011 (330) ITR 16, Madras High Court in Commissioner of Income Tax Vs. Rao Bahadur Calavala Cunnan Chetty Charities 1982 (135) ITR 485 (Mad), Maharashtra High Court in Commissioner of Income Tax Vs. Institute of Banking 2003 (264) ITR 110 (Bom), and Commissioner of Income Tax-II Vs. Jawaharlal Nehru Port Trust 2016 (383) ITR 339 (Bom).
Commissioner Of Income Tax ... vs M/S. Karnataka Reddy Janasangha on 24 October, 2016
11. Karnataka High Court has recently followed above authorities in Commissioner of Income Tax (Exemptions) and others Vs. Karnataka Reddy Janasangha 2016 (389) ITR 229 (Kar.)