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Income Tax Case Laws - Section: 10(23C)

Home Case Index Income Tax Sections List
Cases for Section: 10(23C)
Showing 1 to 15 of 288 Records
 
  • 2016 (8) TMI 76 - ITAT MUMBAI

    Exemption u/s 11 and u/s 10(23C) (vi) - Held that - Notwithstanding the breach/es, if any, by the assessee, as alleged by the Revenue, its entire income would continue to be exempt u/s.10(23C)(vi) of the Act for the current year. The ld. DR, on being... ... ...


  • 2016 (8) TMI 156 - MADRAS HIGH COURT

    Approval under Section 10(23C)(vi) - condone the delay in filing an application - Held that - After receipt of the reply and written submission and after affording an opportunity of personal hearing, the respondent pointed out that there is no power ... ... ...


  • 2016 (7) TMI 956 - ITAT CHANDIGARH

    Entitlement to benefit under section 10(23C)(iiiab) denied - Held that - It is not in dispute that assessee solely exists for educational purposes. Therefore, assessee is entitled for deduction/exemption under section 10(23C)(iiiab) of the Act. Furth... ... ...


  • 2016 (7) TMI 333 - PUNJAB & HARYANA HIGH COURT

    Grant of approval for exemption under Section 10(23C)(vi) rejected - whether the education institution cease to exist solely for educational purposes? - Held that - Keeping in view the principles which have been discussed regarding the words solely f... ... ...


  • 2016 (8) TMI 472 - ITAT JAIPUR

    Tds u/s 194I - failure to deduct tax at source on payment made to RIICO - assessee in default u/s 201(1) - development charges paid by the assessee to Rajasthan State Industrial Development and Investment Corporation Limited (RIICO) towards allotment... ... ...


  • 2016 (7) TMI 455 - ITAT VISAKHAPATNAM

    Exemption u/s 11 denied - Eligibility for exemption u/s 10(23C) - whether society is existed for profit motive? - A.O. denied the benefit of exemption for the sole reason that the assessee society has diverted its funds to other societies and violate... ... ...


  • 2016 (6) TMI 977 - ITAT CHENNAI

    Approval under Section 10(23C)(vi) - whether the assessee-institution can invest any part of its accumulated income or the current income on the equity of non-resident subsidiary company and claim exemption as application of income? - Held that - The... ... ...


  • 2016 (6) TMI 299 - ITAT CHENNAI

    Application for approval under Section 10(23C)(vi) rejected - whether the assessee-institution can invest any part of its accumulated income or the current income on the equity of non-resident subsidiary company and claim exemption as application of ... ... ...


  • 2016 (5) TMI 1231 - ITAT BANGALORE

    Exemption u/s. 10(23C)(iiiab) - Held that - Assessee society has not fulfilled both the requisite conditions for claiming exemption u/s. 10(23C)(iiiab) of the Act. It neither exists solely for educational purpose, nor was it substantially or wholly f... ... ...


  • 2016 (7) TMI 27 - ITAT KOLKATA

    Entitlement to exemption u/s 10(23C)(iiiab) - need of approval u/s 35(1)(ii) - whether an approval is required under section 35(1)(ii) of the Act for the assessee to claim exemption under section 10(23C) of the Act or not? - Held that - The assessee ... ... ...


  • 2016 (6) TMI 536 - SUPREME COURT OF INDIA

    Exemption to the educational institutions (assessees herein) under Section 10(23C) of the Income Tax Act - Held that - The issue involved in these appeals is squarely covered by the judgment of this Court in Queen s Educational Society vs. Commission... ... ...


  • 2016 (6) TMI 213 - ITAT CHANDIGARH

    Disallowance u/s 40(a)(ia) - non deduction of TDS - Held that - assessee is a registered trust - Held that - The undisputed facts of the case are that in the assessment year 2008-09, the assessee was registered under section 10(23C)(iv) of the Act an... ... ...


  • 2016 (5) TMI 201 - ITAT BANGALORE

    Eligibility to exemption exemption u/s.80P and 10(23C) - Held that - Despite the expiry of more than 18 months, AO did not respond to the remand order of the CIT (A) and therefore the CIT (A) was left with no option but to decide the appeal of the as... ... ...


  • 2016 (5) TMI 816 - ITAT CHANDIGARH

    Grant of approval under section 10(23C)(vi) rejected - schools governed by RTE Act - Held that - A bare perusal of the provisions of Section 2(n) read with Section 2(f) would reveal that the schools which are covered by the provisions of RTE Act are ... ... ...


  • 2016 (4) TMI 874 - SUPREME COURT

    Exemption from payment of tax under the provisions of Section 10(23C)(iiiab) - direct grant from the Government - Purpose of University Held that - Having regard to the text and the context of the provisions of Section 10 (23c) (iiiab), 10 (23c) (iii... ... ...


 
   
 
 
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