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1. Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and...

2. Meaning of education u/s 2(15) - Charitable purpose - mere conducting of classes for open university / distance education cannot be construed as charitable activity...

3. Entitlement towards general accumulations to the extent of 15% contemplated u/s 11(1)(a) - amount applied for the object of Trust already surpassed income derived from...

4. Vires of definition of dealer - validity of Section 2(15)(ix) and explanation 1 of Section 2 (33(vi)) of TNVAT - Post GST era - Mere apprehension of the petitioner does...

5. Exemption u/s 11 - claiming benefit of accumulation u/s 11(2) over deemed income u/s 11(3) - non application of income - the assessee should not be eligible to claim...

6. Exemption u/s 10(23C)(iv) denied - activities of the assessee Trust as hit by the proviso to section 2(15) - the activities of the Trust of providing accommodation and...

7. Rejection of certification u/s 80G - Charitable object u/s 2(15) - Charitable purpose - We note that just because in the objects of the trust, it is mentioned that...

8. Exemption u/s 11 - Educational activiity u/s 2(15) - CIT-A treated the income from recording studio as business income under section 11(4A) treating the income from...

9. Registration u/s 80G(5)(vi) denied - CIT(E) held that the assessee-trust is a private religious trust and therefore, cannot be held as a charitable trust within the...

10. Grant of approval u/s 80G (5) - Donations - scope of amended provisions of section 2(15) - The amended definition of section 2(15) states that in course of achieving...

11. Exemptions u/s 11 and 12 - Charitable activity u/s 2(15) - The assessee trust is carrying out the activities of general utility of development of infrastructure for...

12. Exemption u/s 11 - whether providing hostel facility to the needy students by appellant-trust is to be considered as imparting education within the meaning of section...

13. Status of a private discretionary trust - AOP OR Individual - The Ld. CIT(A) has interpreted the meaning of AOP - the subsequent amendment by explanation to section...

14. Value of the ‘Essar’ brand, trademarks and copyrights purported to have been settled by EIL to the assessee without any consideration, constituted taxable income as per...

15. Cancellation of registration of Trust u/s 12AA(3) – Charitable purpose or not u/s 2(15) – no material brought on record which could suggest that the assessee trust has...