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1 - 8 of 8 (0.32 seconds)Section 234B in The Income Tax Act, 1961 [Entire Act]
Dy. Cit vs Beer Shiva Educational Social Welfare ... on 27 October, 2006
The ratio of judgment delivered in the above judgment is
fully applicable to the facts of the case. The Ld A.O. while
denying the exemption U/s 10(23C)(iiiad) of the act has relied on
the judgment of Hon'ble Uttarakhand High Court in the case of
CIT Vs. Queens Educational Society.
Section 115BBC in The Income Tax Act, 1961 [Entire Act]
Section 10 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Sushila Devi Jain on 12 November, 2002
"5.3 With regard to the charging of interest u/s 234B of the IT
Act, the AR contested the action relying upon the case of CIT vs.
Sushila Devi Jain, 191 CTR 175 (P&H) wherein it was held that
interest u/s 234B is levied on the basis of returned income and
not on the basis of assessed income.
Pinegrove International Charitable ... vs Union Of India And Others on 29 January, 2010
The
AR further submitted that the case law of Queens Educational
Society of Uttrakhand High Court has been reversed by the
jurisdictional High Court in the case of Pinegrove International
Charitable Trust vs. UOI and therefore exemption claimed u/s 10
(23C) (iiiad) is allowable.
Commissioner Of Income Tax vs Haryana Warehousing Corporation on 1 July, 2009
5.1 With regard to the denial of claim of exemption u/s 10
(23C) (iiiad), contested in ground No.3 of appeal, the AR
submitted that the primary object of the appellant society is
imparting education and for the fulfillment of that object, a
primary school is being run. He relied upon the case law of
jurisdictional High Court in CIT vs. Haryana Warehousing
Corporation, 43 ITR 580 wherein it was held that if the primary
or predominant object of any Institution is charitable, any other
object which might not be charitable but which is ancillary to
dominate purpose -eligible as valid charitable institution.
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