Denying benefit u/s 10(23)(iiib) - the department has merely ...

Income Tax

April 10, 2017

Denying benefit u/s 10(23)(iiib) - the department has merely filed appeal for the sake of filing, otherwise it has also not placed any document on record which can suggest that the assessee does not fulfill criterion contemplated in section 10(23C)(iiiab). - AT

View Source

← Previous Next →

Denying benefit u/s 10(23)(iiib) - the department has merely ...

Income Tax

April 10, 2017

You may also like:

Denial of benefit u/s 115BAA - while filing its return of income as it was unable to upload Form 10-IC due to technical glitches - Scope of CBDT circular - Despite the...

Exemption u/s 11 denied - delay in filing Form no. 10 - Department's objection that the audit report in Form no. 10B was also delayed and such delay had neither been...

Denial of benefit u/s 115BAA of reduced rate of tax @22% - Domestic Companies - Condonation of delay in filing of Form No. 10-IC by the assessee - The Appellate Tribunal...

Denial of exemption u/s 10(25)(ii) - filling of return in the abbreviated name - We are of the considered view that ld. CIT (A) has erred in dismissing the rectification...

Exemption u/s 10(23) - assessee has multiple objectives, but, carried on only educational activities - functions solely for education and not for profit - Every year,...

Exemption u/s 10(23)– if the annual gross receipt of the educational institution is considered separately, the same is below ₹ 1 crore in each year, therefore, it...

Exemption u/s 11 - delayed filing of Form No.10 - disallowance of benefit of accumulation of income as per section 11(2) - ITAT has held in a number of decisions that...

Benefit of the provisions of Section 10 (23C)(iiiab) - There is a sweeping difference in according the any assessee to the provisions of Section 12AA and Section...

Refund claim - time limitation - As per the circular, the last date for filing refund application in FORM GST RFD-01 would be 23.09.23 (two years from date of...

Exemption u/s 10(23C)(vi) denied - exemption u/s 11 and 12 denied - the exemption u/s 11 and 12 of the Act cannot be denied only on the basis of rejection of application...

Amendment of shipping bills - The appellant has requested for amendment to include MEIS benefit. The department does not have a case that the appellant is not eligible...

Deduction u/s 80IB(10) - benefit to land owner who is partner in profit with developer - Nothing in Section 80IB(10) to deny the benefit of Deduction - Merely because...

Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that...

Merely, because there exists object, which is not related to educational activities, is not sufficient to deny the exemption/benefit of Section 10(23C)(iiiad) - HC

Grant of benefit under Section 10(20) - When even respondent/Assessee never claimed the benefit under Section 10(20) of the Income Tax Act, 1961, the High Court is not...

Quick Updates: