Charitable Deduction - Judgment Search Results

Commissioner of Income-tax Vs. Ganga Charity Trust Fund

Court: Gujarat

Reported in: (1986)53CTR(Guj)365; [1986]162ITR612(Guj)

..... an amount of rs 76 972 by way of deduction as an amount applied for charitable purposes under section 11 1 a of the ..... for charitable purposes under section 11 1 a of the act since such income was not available for application and allowed the deduction of ..... the previous assessment years were incidental to the carrying out of charitable purposes of the trust such payment were outgoings in that particular .....

Hyderabad Race Club Vs. Commissioner of Income-tax

Court: Andhra Pradesh

Reported in: [1985]153ITR521(AP)

..... that is a case where the assessee donated certain sums in favour of a charitable trust and claimed deduction under s 80g of the act in respect of the said donations the ..... panjarapoles and other similar institutions for animals was a religious object and was therefore non charitable in character it therefore fell for consideration whether establishing maintaining running and helping gaushalas .....

Commissioner of Income-tax Vs. Saurashtra Cement and Chemicals Industr ...

Court: Gujarat

Reported in: (1986)56CTR(Guj)172; [1987]163ITR258(Guj)

..... appellate assistant commissioner noted that the advertisements were in the souvenirs of social cultural and charitable institutions and related to the donations to these institutions and he therefore confirmed the ..... the present case the appellate assistant commissioner directed the income tax officer to allow the deduction under section 80g of the act similarly for the earlier year 1970 71 the .....

Dr. (Miss) Chandrakanta Rohatgi Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (1986)16ITD243(All.)

an irrevocable public charitable trust named chandra kanta jawaharlal public charitable trust by a deed executed by me on 18th day

A.M. Ponnuswamy Nadar Vs. the State of Tamil Nadu, Represented by the ...

Court: Chennai

Reported in: (1985)2MLJ492

public charitable endowments in section 3 the very definition of charitable endowments in section 6 4 postulates the test of exclusiveness

Punjab Wakf Board, Ambala and anr. Vs. Gram Sabha, Basoli and anr.

Court: Himachal Pradesh

Reported in: AIR1986HP23

for purposes recognized by muslim law as pious religious or charitable this property was also not described as mosque idgah imambara

Pachaiammal (Deceased) and anr. Vs. Sri Sarangapaniswami Devasthanam K ...

Court: Chennai

Reported in: (1986)1MLJ101

endowment created under ex a 1 is only a hindu charitable endowment within the meaning of section 3 of tamil nadu

Cornelius Vs. Naacp Leg. Def. Fund

Court: US Supreme Court

..... translates into a compelling governmental interest the government may have a compelling interest in increasing charitable contributions because charities provide services that the government otherwise would have to provide but that ..... 950 521 c and e 1983 contributions may take the form of either a payroll deduction or a lump sum payment made to a designated agency or to the general campaign .....

Commissioner of Income-tax Vs. T.S. Hajee Moosa and Company

Court: Chennai

Reported in: (1986)51CTR(Mad)200; [1985]153ITR422(Mad)

..... of entertaining a friend or stranger or of supporting a charitable or benevolent object then the paragraph is not satisfied though ..... had incurred expenses in entertaining clients was entitled to a deduction of those expenses on the ground that they were incurred ..... therefore her travel expenses could not be claimed as a deduction this decision also illustrates that the expenses incurred in connection .....

Eklingji Trust Vs. Commissioner of Income-tax

Court: Rajasthan

Reported in: (1986)53CTR(Raj)40; [1986]158ITR810(Raj); 1985(2)WLN366

..... schedule clause 7 of the second schedule is applicable to charitable and educational institutions this is an overriding clause for despite ..... the customs duties levied by the government are reduced 7 charitable and educational institutions notwithstanding anything contained in section 26 or ..... minus ten per cent of such gross income to be deducted on account of expenses of the management of the land .....