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1 - 10 of 13 (0.26 seconds)Section 11 in The Income Tax Act, 1961 [Entire Act]
Section 194C in The Income Tax Act, 1961 [Entire Act]
Section 12A in The Income Tax Act, 1961 [Entire Act]
Section 194J in The Income Tax Act, 1961 [Entire Act]
Section 12 in The Income Tax Act, 1961 [Entire Act]
Sonepat Hindu Educational And ... vs Commissioner Of Income Tax And Anr. on 31 May, 2005
In our opinion,
the principles laid down in the case of Sonepat Hindu Educational &
Charitable Society (supra) are squarely applicable.
The Income Tax Act, 1961
Radhasoami Satsang, Saomi Bagh,Agra vs Commissioner Of Income Tax on 15 November, 1991
In Radhasoami Satsang v. CIT [1992] 193 ITR 321 their Lordships of
the Supreme Court, inter alia, observed that though strictly speaking,
res judicata does not apply to income-tax proceedings, where a
fundamental aspect permeating through the different assessment
years has been found as a fact one way or the other and parties have
allowed that position to be sustained by not challenging the order, it
would not be, at all, appropriate to allow the position to be changed in
a subsequent year. We feel that these observations are quite apposite
in the present case.
N.N. Desai Charitable Trust vs Commissioner Of Income Tax on 5 May, 1999
Moreover, the
assessee's case is also squarely covered by the decision of Hon'ble High
Court of Gujarat in the case of N.N. Desai Charitable Trust Vs. CIT, 246
ITR 452 (Guj). We, therefore, allow the appeal filed by the assessee and
direct the CIT-II, Pune to grant the approval u/s. 80G w.e.f. 02-11-2011.