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Hamdard Laboratories India and Another Vs. Assistant Director of Incom ...

Court : Delhi

Subject : Education

of Hamdard's objects prior to 01.04.2009 is concerned. In light of the amendment to Section 2(15) introduced by Finance Act, 2008, the revenue argues that Hamdard ceases to be a charitable organisation with effect from 01.04.2009 and cites … but identical orders dated 10.07.2013 passed by the Commissioner of Income Tax (Appeals) ( CIT(A) ?) for AYs 2006-07, 2007-08, 2008-09 and 2009-2010, holding that Hamdard was not entitled to the benefit of exemption under Section 11

Ajanta Educational Centre Vs. Chief Commissioner of Income Tax and anr ...

Court : Punjab and Haryana

Subject : Direct Taxation

Reported in : (2009)226CTR(P& H)255; [2010]187TAXMAN75(Punj& Har)

which is stated to be disposed off by the revenue authorities.4. An amendment was carried out in the Finance Act, 2006 w.e.f. 1.6.2006 whereby XIVth proviso was added to Section 10(23C) of the Act. The assent of the President

Sunbeam Academy Educational Society Vs. Chief Commissioner of Income-t ...

Court : Allahabad

Subject : Education

assessment years." Read in isolation, without any further guidance as was given by way of explanatory notes to Finance Act, 2006 in respect of amendment of sub-clauses (iv) and (v) of Section 10(23C), the above amendment leaves some scope

Deputy Commissioner of Income Tax Vs. Padam Prakash (Huf)

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2006)104TTJ(Delhi)989

Matched in: Citation (2006)104TTJ(Delhi)989

Deputy Commissioner of Income Tax Vs. All Saints Christian Educational

Court : Income Tax Appellate Tribunal ITAT Vizag

Subject : Direct Taxation

Reported in : (2007)111TTJVisakha109

depending upon the facts of each case.10. Furthermore, there has been an amendment in the statute by the Finance Act, 2006 w.r.e.f. 1st Oct., 1991 and also an Explanation has been inserted below Section 148 as under: (a) where

American Hotel and Lodging Association Educational Institute Vs. Centr ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Finance Act, 1998; Income Tax Act, 1961 - Sections 10(20A), 10(22), 10(22B), 10(23C), 11, 11(1), 11(5), 12, 12AA, 13, 60 to 63 and 245Q(1); Finance Act, 2001; Finance Act, 2002; Finance Act, 2007; Central Boards of Revenue Act, 1963; Income Tax Rules, 1962 - Rule 2CA

Reported in : (2008)216CTR(SC)377; [2008]301ITR86(SC); JT2008(6)SC379; 2008(7)SCALE588; (2008)10SCC509; 2008AIRSCW4996

scope of enquiry by the Prescribed Authority under Section 10(23C)(vi) read with the third proviso thereto inserted by Finance Act, 1998 w.e.f. 1.4.1999. In this case, Central Board of Direct Taxes ('CBDT') being the Prescribed Authority, at the … or Chief Commissioner or Director General, as the case may be, granted before the 1st day of December, 2006 shall at any one time have effect for a period not exceeding three assessment years.Explanation.- For the purposes

Director of Income-tax (Exemption) Vs. All India Personality Enhanceme ...

Court : Delhi

Subject : Direct Taxation

the Act. Similar restrictions were imposed by proviso to Section 10(23C)(vi) of the Act by virtue of the Finance Act, 1998 w.e.f. 1st April, 1999; however, by virtue of the fifth Proviso to Section 10(23C)(vi) of the Act, … that it had not considered certain grounds urged by the Assessee and by an order dated 4th August, 2006, recalled its earlier order dated 25th June, 2004. 9. The Tribunal, thereafter, passed an order dated 28th September,

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008

Roland Educational and Charitable Trust Vs. Chief Commissioner of Inco ...

Court : Orissa

Subject : Direct Taxation

Reported in : (2009)221CTR(Ori)88; [2009]309ITR50(Orissa)

in presenting the application. In this context, it is relevant to reproduce the Notes on Clauses to the Finance Bill, 2006 as quoted in para 5 of the impugned order:Providing a time-limit for application for grant of … the petitioner challenges the order dt. 31st May, 2008 (Annex. 2) passed under Section 10(23C)(vi) of the IT Act, 1961 (hereinafter called as 'IT Act') by which the Chief Commissioner of Income-tax, Orissa, Bhubaneswar (hereinafter called as

M/S Gs1 India Vs. Director General of Income Tax (Exemption) and anr

Court : Delhi

Subject : Land Acquisition

the present case the period in question is both prior and subsequent to the amendments made applicable vide Finance Act 2008 with effect from 1.4.2009. Before deciding the contentions of the parties we would like to first reproduce … of Rs 20,000 and subsequent annual registration fee of Rs 4000, enhanced to Rs 5000 from financial year 2006-07 onwards. No charitable activity was involved in permitting use of intellectual property right for consideration which is nothing … passed by Director General of Income Tax (Exemptions) denying them registration under Section 10(23C)(iv) of the Income Tax Act, 1961 (Act, for short) and for