Donated - Judgment Search Results

Deputy Commissioner of Vs. Nasik Gymkhana

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2001)77ITD500(Pune.)

..... iia speak of voluntary contribution therefore firstly it has to be seen whether such donations were voluntary donations according to the dictionary meaning an act can be said to be voluntary if ..... that there were no specific directions from the donors no doubt these receipts showed that donations were received towards gymkhana building reserve and general maintenance fund according to him the donors .....

Ashok Leyland Limited Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2001)(73)ECC815

..... goodwill therefore the commissioner came to the considered view that donations has to be brought under the category of manufacturing profit ..... but the question of inclusion of the amount as regards donations should be remanded back for re determination to the lower ..... order of the lower authorities in directing the inclusion of the donations and unexplained differences in bad debts we are in total .....

Samajbadi Society Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Cuttack

..... is registered with the registrar of society orissa besides collecting membership fees and contributions from donations it derived income from running a printing press and publishing a daily newspaper at ..... education to the indian public c to establish maintain run develop improve extend grant donations for and to aid and assist in the establishment maintenance dispensaries sanatoria maternity homes .....

Jai Kumar Kankaria Vs. Commissioner of Income-tax and ors.

Court: Kolkata

Reported in: [2001]251ITR707(Cal)

..... 35cca of the income tax act 1961 in the case of donation to the aforesaid institution is permissible with retrospective effect or ..... of that certificate and granted deduction of the aforesaid amount of donation after the assessment order was passed a notice under section ..... the aforesaid assessment done only to the extent of the aforesaid donation amount on the plea that the aforesaid approval had been .....

Divine United Organisation Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (2000)(120)ELT762TriDel

..... in short duo are a non commercial organisation being run on donations the organisation performs non comercial activity and had been exempted ..... the feelings and sentiment of the donor but by accepting the donation they had to earn the wrath of customs department the ..... that the appellants are non commercial organization being run on donations the goods in question were never imported by them but .....

Samajbadi Society Vs. Assistant Cit

Court: Income Tax Appellate Tribunal ITAT Cuttack

Reported in: (2001)79ITD112Ctk

..... is registered with the registrar of society orissa besides collecting membership fees and contributions from donations it derived income from running a printing press and publishing a daily newspaper at ..... education to the indian public c to establish maintain run develop improve extend grant donations for and to aid and assist in the establishment maintenance dispensaries sanatoria maternity homes .....

Commissioner of Income-tax Vs. Sakthi Charities

Court: Chennai

Reported in: (2000)160CTR(Mad)107; [2000]244ITR226(Mad)

..... officer was not right in not considering the effect of the donation of the distributorship business in favour of the assessee however ..... taken into consideration the position that the business of distributorship was donated in favour of the assessee 7 learned counsel for the ..... tax officer by directing him to consider the fact of donation of the distributorship business in favour of the assessee trust .....

The Commissioner, H.R. and C.E. (A) Dept., Nungambakkam High Road, Mad ...

Court: Chennai

Reported in: 2000(4)CTC35

..... interest amount is spent forthe temple and they are also managing the temple with the donation given bythe community people and even the trustees are appointed only from amongtheir community people ..... further states thatkumbabishekam was conducted in that temple in 1975 and only theircommunity people gave donation and they are also engaging poojaris andpaying salary 15 even though pw1 has spoken in .....

Gift-tax Officer Vs. Rajmata Shanta Devi P. Gaekwad

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)76ITD299(Ahd.)

..... dated 7 2 1973 khangi independent regarding loans amp advances writing off donations etc amounting to rs 2 78 105 97 the undermentioned three ..... 1 25 000 due from maharaja fatehsingh museum trust was treated as donation by the assessee and as such it is perfectly justified to ..... hold that the other two amounts should also be treated as donations gifts in terms of section 4 1 c accordingly we will .....

Waldies Ltd. Vs. Income-tax Officer and ors.

Court: Kolkata

Reported in: [2000]246ITR29(Cal)

..... india by saying that the reopening was done because in the original assessment donations made to a body trust was held by the income tax officer ..... a recognised charitable trust in view of such matter the donation to such trust did not qualify for deduction under section 80g as ..... a donation made to a recognised charity 12 therefore such case as i .....