Donate - Judgment Search Results

Vishwa Dharmayatan Trust Vs. Deputy Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)56ITD37(Delhi)

..... completed on unfounded grounds that the assessing authority misconceived in treating the voluntary donations and interest as income of the appellant with the above observations the learned ..... cultural centres and other social amp educational institutions iv establish assist or make donations to cultural centres museums exhibition centres auditoriums amp ashrams for imparting spiritual cultural .....

Concast (India) Educational Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1996)57ITD599(Mum.)

..... 80g were issued to the donors it was found that such donations were received in the preceding years also assessing officer made ..... main beneficiaries are the children of the donor companies the amounts donated by debiting welfare expenses account which is contrary to the ..... the trust deed it was vehemently contended that the amount of donation received is clearly exigible to tax the mere fact that .....

KutubuddIn Ahmed and anr. Vs. Board of Wakfs and ors.

Court: Kolkata

Reported in: (1995)1CALLT451(HC)

..... the court to undertake such an effort the mere taking of donations by the board does not negate the existence of legal ..... suspicion 22 the petitioners have also complained about the collection of donations from proposed purchasers for the purpose of the muslim girls ..... board may borrow money for undertaking development projects of course a donation is not strictly within the terms of section 60 but .....

Gtc Industries Ltd. Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)65ITD380(Mum.)

..... that these were incurred on behalf of the assessee vii the donation to methodist church out of transfer of funds from account of ..... revealed that the same was made by the assessee viii the donation given by shri sanjay dalmia president cum director general of ..... bank accounts it was utilised for meeting the expenditure viz advertisement donation etc some amount was re introduced in the assessee s account .....

Gtc Industries Ltd. Vs. Assistant Commissioner of Income-tax.

Court: Mumbai

Reported in: (1998)60TTJ(Mumbai)308

..... that these were incurred on behalf of the assessee vii the donation to methodist church out of transfer of funds from account ..... revealed that the same was made by the assessee viii the donation given by shri sanjay dalmia president cum director general of ..... bank accounts it was utilised for meeting the expenditure viz advertisement donation etc some amount was reintroduced in the assessees account by .....

Ludhiana Aggarwal Co-operative Vs. Income-tax Officer.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1995)55ITD423(Chd.)

..... specifically shown it under the specific head to which the members had donated money it is contended that the society was in the nature ..... required to pay transfer fee therefore it was not a voluntary donation by the members the amounts were received as a consideration for ..... the specific head under which the transfer fee was shown as donation it is stated that it was self serving evidence created by .....

Indian Trading Corporation Vs. Commissioner of Income-tax

Court: Guwahati

..... made fall within the purview of socio political organisations and donations to such organisations would not be treated as business expenditure ..... that the expenditure on advertisement was in the nature of donation therefore it was not an expenditure incurred wholly and ..... v kuber singh bhagwandas 1979 118itr379 mp where dealing with donations voluntarily made by a registered partnership firm with the .....

Balwant Singh Vs. Income-tax Officer.

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1995)55ITD363(JP.)

..... the source of investment made under section 80c and 80cca and donation made under section 80g determine the agricultural income after considering ..... income it could not be said that such investments and donation were made out of income not chargeable to tax in ..... a the payment of investment under section 80c 80cca and the donation under section 80g should be out of current income chargeable .....

Vimala Vs. Narayanaswamy

Court: Karnataka

Reported in: ILR1995KAR3376

..... there is one more clause which states that if the option to donate half the property for religious purposes is not exercised and if ..... appears to signify that sadamma desired that save and except the possible donation of one half of the property for religious purposes that neither ..... by repeating that even if one half of the property is donated for religious purposes that the other half was to go to .....

B.L. Nagaraj and Others Vs. Dr. Kantha and Others

Court: Karnataka

Reported in: AIR1996Kant82; ILR1995KAR2050; 1995(5)KarLJ519

..... of the 1st petitioner she has stated that she is donating her kidney out of affection and attachment towards the 1st ..... spinster the committee instead of ascertaining whether the 2nd petitioner was donating her kidney by reason of affection and attachment towards the ..... would ascertain from the 2nd petitioner whether she would be donating the kidney out of affection and attachment the donor s .....