Bodh Shiksha Samiti, Jaipur vs Assistant Commissioner Of Income Tax ... on 29 May, 2019
sold. This is a
facility which is intended to be used predominantly by patients and their
relatives. Though the members of the general public
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1 - 10 of 363 (1.28 seconds)Sri. Krishnadevaraya Educational ... vs The State Of Karnataka on 23 December, 2021
activity.
10. Their Lordships held, that the term,
'education' as used in Section 2(15) of the Act has a
wider and more ... answered by the Court was after considering
the building being used predominantly for educational purpose
would be exempted from the levy of tax under Section
M/S New Noble Educational Society vs The Chief Commissioner Of Income Tax 1 on 19 October, 2022
contended that American Hotel
(supra) propounded an erroneous test, i.e., of ‘predominant object’ (also known
variously as ‘dominant/primary/main’ object), though the statute ... education. It was
pointed out that the test of predominant object was used in Additional Commissioner
of Income Tax v Surat Art Silk Cloth Manufacturers
Rajasthan Cricekt Association, Jaipur vs Add. Cit , Jaipur on 23 March, 2017
substantial but this ground cannot be used to cancel the
registration granted by the Ld. CIT as predominant object of the trust is charitable ... section 12AA(3) would arise only in those cases
where an entity uses this status of charitable with a charitable object of general public utility
Fr. Thomas Panjikkaran vs Chalakudy Municipality on 12 December, 2003
charitable institution; but, profits earned shall be used in promoting its objects and it should not be used for paying dividend or bonus. The accounts ... institution even though collecting service charges and using the same to meet its expenses, since its predominant object is an object of general public interest
Otters Club, Mumbai vs Ddit (E)-Ii(1), Mumbai on 7 August, 2019
sports facilities
and by using them various international standard swimmers and
players have been produced, however, the predominant object of the
assessee ... clearly demonstrated that the facilities of the assessee are
exclusively for the use of members and not open to general public.
Therefore
Ito (Exemptions), New Delhi vs Basketball Federation Of India, New ... on 21 August, 2017
substantial
but this ground cannot be used to cancel the registration granted by the ld.
CIT as predominant object of the trust is charitable ... expressions "business", "trade" or "commerce" as used in the first proviso
must, thus, be interpreted restrictively and where
Employers Federation Of Southern ... vs Adit, Chennai on 31 January, 2017
which is not in consonance with
the words used by the legislation, where the predominant activity
carried on was akin to a business or trade ... cess or fee or any
other consideration, irrespective of the nature of use
or application, or retention, of the income from such
activity ;
Provided further
The Dy. Commissioner Of Income Tax, ... vs M/S Improvement Trust Bathinda, ... on 30 August, 2017
carried out with the larger and predominant objective of
general public utility. It is only when, to use the words of the
CBDT circular cited
Amritsar Improvement Trust., ... vs Assessee on 1 January, 2016
carried out with the larger and predominant
objective of general public utility. It is only when, to use the words of the CBDT
circular cited