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Exempt - Judgment Search Results

Home > Cases Phrase: exempt Year: 2000 Page 1 of about 309 results (0.027 seconds)
Oct 11 2000 (HC)

Director of Income-tax (Exemptions) Vs. Sheth Mafatlal Gagalbhai Found ...

Court: Mumbai

Decided on: Oct-11-2000

Reported in: [2001]249ITR533(Bom)

..... there is a vital difference between eligibility for exemption and withdrawal of exemption forfeiture of exemption for contravention of the provisions of law ..... that the assessee was not entitled to the benefit of exemption under section 11 in respect of the entire income being ..... fulfilment of such condition cannot deprive the trust of the exemption of its other income which had been granted in the .....

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Dec 20 2000 (HC)

Association of State Road Transport Undertakings Vs. Deputy Director o ...

Court: Delhi

Decided on: Dec-20-2000

Reported in: [2001]79ITD607(Delhi)

..... officer has considered the notification issued by central board of direct taxes for granting exemption under section 10 23c and conditions laid down through this notification in assessing officers ..... income earned which was incidental to achieving main charitable objects of assessee societydenial to exemption on ground that separate books were not maintained for business income catch note assessee .....

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Sep 14 2000 (HC)

Director of Income Tax (Exemption) Vs. Shardaben Bhagubhai Mafatlal Pu ...

Court: Mumbai

Decided on: Sep-14-2000

Reported in: (2001)164CTR(Bom)97; [2001]247ITR1(Bom)

..... investments to permissible investments by 31 3 1993 failing which exemption from income tax provided to a charitable trust would ..... that the said section refers to various circumstances under which exemption provided to charitable trust or institution is forfeited viz ..... or deposited after 30 11 1983 then the exemption stood forfeited similarly exemption is forfeited if the trust holds or continues .....

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Mar 21 2000 (HC)

Director of Income-tax (Exemptions) Vs. Bharat Diamond Bourse

Court: Mumbai

Decided on: Mar-21-2000

Reported in: [2000]245ITR437(Bom)

..... act 1961 assessee company formed diamond bourse with custom clearance facility whether assessee entitled to exemption under section 11 objects of assessee are charitable in nature its objects were to ..... to purchase premises for construction amount was returned by member to assessee whether assessee lost exemption on account of contravention mentioned in section 13 2 a member appointed as negotiator .....

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May 01 2000 (HC)

Director of Income-tax (Exemption) and anr. Vs. Apparel Export Promoti ...

Court: Delhi

Decided on: May-01-2000

Reported in: [2000]244ITR734(Delhi)

..... assessment year in the status of association of persons and claimed exemption under section 11 of the act relying on the provisions of ..... the assessed as compared to the earlier years the question of exemption to the assessed under section 11 of the act having been ..... act 1961 and section 25 of companies act 1956 question of exemption to assessed under section 11 examined in earlier years no material .....

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May 01 2000 (HC)

Director of Income-tax (Exemption) Vs. Apparel Export Promotion Counci ...

Court: Delhi

Decided on: May-01-2000

Reported in: [2000]244ITR736(Delhi)

..... assessment year in the status of association of persons and claimed exemption under section 11 of the act the income tax officer however ..... assessment year 1991 92 held that the assessed was entitled to exemption under section 11 of the act while holding so the ..... commissioner appeals upheld the assessing officer s view tribunal allowed the exemption to the assessed on the ground that assessed did not .....

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Nov 20 2000 (HC)

Director of Income-tax (Exemption) and anr. Vs. D.L.F. Qutab Enclave C ...

Court: Delhi

Decided on: Nov-20-2000

Reported in: [2001]248ITR41(Delhi); [2001]115TAXMAN520(Delhi)

..... conditions provided in section 11 1a head note income tax charitable trust exemption under section 11 1a capital gains premium received on leasing land ..... 11 5 of the act and was not entitled to any exemption the matter was carried in appeal by the assessed before the ..... invested by assessed in fixed deposit in bank was entitled to exemption held the position is clear from section 11 5 iii that .....

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May 25 2000 (HC)

The Director of Income-tax (Exemption) Vs. Alarippu

Court: Delhi

Decided on: May-25-2000

Reported in: 2000VAD(Delhi)932; 86(2000)DLT458; 2000(56)DRJ171; [2000]244ITR358(Delhi)

..... utilised for organizing a seminar for the mahila haat mahila vikas sangh has been granted exemption u s 80g by the commissioner of income tax patna bye laws of mahila vikas ..... the income of any charitable or religious trust or institution will not be entitled to exemption under section 11 and 12 if certain conditions stipulated therein are not complied with the .....

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Mar 09 2000 (SC)

Sri Balaji Oil and Ice Industries, Agra Vs. Divisional Level Sales Tax ...

Court: Supreme Court of India

Decided on: Mar-09-2000

Reported in: JT2000(4)SC347; (2001)9SCC298

orders p bharucha and s n phukan jj 1 we will assume that this is a beneficial legislation but in...

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Jun 06 2000 (TRI)

L.G. Balakrishnan Brothers Ltd. Vs. State of Tamil Nadu and ors.

Court: Sales Tax Tribunal STT Tamil Nadu

Decided on: Jun-06-2000

Reported in: (2001)123STC508Tribunal

..... who in turn exported the appellate tribunal held that the assessing authority can straightaway grant exemption claimed in terms of the government order further the appellate tribunal observed that the ..... reproduced below tax tamil nadu general sales tax act 1959 bus bodies exported outside india exemption from tax by way of refund orders issued revenue department from sundaram industries pvt .....

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