been issued by the Director-General of Shipping under sec.406 or
sec.407 of the Merchant Shipping ... been issued by the Director-General of Shipping under section 406
or section 407 of the Merchant Shipping
business of
operating qualifying ships.--Notwithstanding anything to the contrary
contained in sections 28 to 43C , in the case of a company, the income
from ... been issued by the Director- General of Shipping under
section 406 or section 407 of the Merchant Shipping
section (2) of section 56;]
Section 56(2)
2) In particular, and without prejudice to the generality of the provisions of sub-
section ... taxation u/s. 80L or u/s. 194A or Sec. 54F of the act would
not be a reason to treat it so
business of operating qualifying
ships.--Notwithstanding anything to the contrary contained in sections 28 to 43C , in the
case of a company, the income from ... been issued by the Director-
General of Shipping under section 406 or section 407 of the Merchant Shipping
income & expenditure account as per proviso to
section 164(1) amounting to ` 5,26,21,407.
2.b The learned CIT(A) has failed ... students and ` 5,26,21,407/- as per the proviso to section 164(1) ,
which have been deleted by the ld. CIT(A) are mutatis
order u/s 92CA(3) of the Act dated 01/02/2017
for the AY 2013-14 proposed a downward adjustment of
Rs.407 ... Chennai) made downward adjustment of Rs.407,25,95,597/- for
the A.Y. 2013-14 vide his order u/s 92CA
order u/s 92CA(3) of the Act dated 01/02/2017
for the AY 2013-14 proposed a downward adjustment of
Rs.407 ... Chennai) made downward adjustment of Rs.407,25,95,597/- for
the A.Y. 2013-14 vide his order u/s 92CA
which
qualifies and comes within scope of charitable
purpose as enumerated in section 2(15) , it has to be
accepted that trust is having ... falls
within charitable purpose under section 2 (15) ..."
Reliable Educational & Alliance Society vs. CIT - 126
TTI 407 (DEL)
"...Education is now clearly
Thanushkodi Narayanan,Chennai vs Dcit, Central Circle-3(2), Chennai on 9 March, 2026
आयकर
Thanushkodi Narayanan,Chennai vs Dcit, Central Circle-3(2), Chennai on 9 March, 2026
आयकर
