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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Exemption U/s 10(23C)(iiiae) on interest income - only those ...

Income Tax

January 21, 2015

Exemption U/s 10(23C)(iiiae) on interest income - only those income which are received by a hospital on account of treatment is exempt u/s 10(23C)(iiiae) and not any income received by the said entity. - AT

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  1. Eligilbility for exemption u/s 10(23C)(iiiae) - A hospital which provides for maternity care will fulfill the description of a hospital for the reception and treatment...

  2. Revision u/s 263 by CIT - direction to the AO to compute income of the appellant Trust without allowing exemption u/s. 10(23C)(iiiae) - All the conditions as prescribed...

  3. Percentage of Government Grant for considering university, hospital etc. as substantially financed by the Government for the purposes of Section 10(23C) - Notification

  4. If donations are received compulsorily for the admission of students, the assessee would not be entitled for exemption either under S.10(23C) or under S.11 of the Act - AT

  5. Exemption u/s 10(23C)(iiiad) – computation of limit of ₹ 1 crores - sale proceeds of land and bonds cannot be equated to annual receipts as stated u/s 10(23C) - HC

  6. Entitlement for exemption u/s 10(23C)(vi) – Exemption u/s 11 – Deposits and donations added – Nature of the Institution – Educational OR profit motive - exemption allowed - AT

  7. Exemption u/s 11 - Charitable activity - exemption cannot be denied merely on the ground that, earlier the approval u/s 10(23C)(vi) was rejected.

  8. Exemption under Section 10 (23C) (vi) refused - if surplus is generated year after year, it cannot be said to be existing solely for educational purposes - exemption denied - HC

  9. Exemption u/s 10(23C)(vi) - educational society - collection of donations from pupils - exemption not allowed - HC

  10. Exemption u/s 10(23C)(iv) - Charitable Institution u/s 2(15) - Nature of education and the conduct of the courses by the ICAI - exemption allowed - HC

 

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