Exemption under Section 11 - personal benefit - Office premises ...

Income Tax

September 27, 2013

Exemption under Section 11 - personal benefit - Office premises of the President was taken by the trust on reasonable rent - section 13(3) - By keeping the office in the same building where they are residing, the activities can be looked after without making any expenditure on conveyance - benefit of exemption allowed - HC

View Source

← Previous Next →

Exemption under Section 11 - personal benefit - Office premises ...

Income Tax

September 27, 2013

You may also like:

CIRP - personal Guarantor to Corporate Debtor - Australian National - lack of any Agreement of Guarantee - invalidity of any such Guarantee, even if issued - the...

Exemption u/s 11 - denial of exemption as assessee trust is for benefit of a Sindhi community - This institution should give help to Sindhi; as far as possible with a...

Assessment of trust - whether the assessee Trust is a determinate Trust or indeterminate Trust? - Once the benefits are to be shared by the beneficiaries in proportion...

Eligibility to claim depreciation at higher rate - DRP rejected the claim on the premise that the Solar Power Plant is installed at the roof top of office building for...

Exemption u/s 11 - whether benefits were availed by the specified persons without any other compensations or rent paid by such specified persons is inadequate - it is...

Exemption u/s.11 - salary paid to the trustees - undue benefit - Basis adopted by the Revenue authorities for quantifying the undue benefit given to the aforesaid...

Assessment of trust as Association of Persons (AOP) - family trust - rate of tax - maximum marginal rate or slab rates - Assessee family trust has only income from other...

Recovery of cenvat credit of basic excise duty - The word “precincts” has to be given a broader meaning and the distance between such premises carrying out manufacturing...

Supply or not - mixed supply or not - Liaison activities between India office and Dubai office - host of activities undertaken by the Appellant at the behest of their...

Allowability of Exemption u/s 11 - Floor of the premises of the society being occupied by its Executive President does not violate the provisions of Section 13 –...

The donations made by the President of India cannot said to relate to personal information of the President. It cannot be said that the disclosure of the information...

CENVAT credit - inputs - furniture used in the office of the appellant premises - since the goods used for rendering services from the office, credit of excise duty duty...

Exemption u/s 11 - trustees have used property then trust - violation of provision of Section 13(1)(c) and 13 (1)(d) - The residential premises of the assessee trust are...

Levy of GST on services provided by Head Office to its Branch Offices/Units - it is adequately evident that the impugned activities of providing facilitation services to...

Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

Quick Updates: