Exemption u/s10(23C)(iiiad) – when the assessee has been ...

Income Tax

November 29, 2012

Exemption u/s10(23C)(iiiad) – when the assessee has been granted exemption u/s 10(22) with the same objectives, the assessee has to be granted exemption u/s 10(23C)(iiiad) if the annual receipt is within the limit prescribed - AT

View Source

← Previous Next →

Exemption u/s10(23C)(iiiad) – when the assessee has been ...

Income Tax

November 29, 2012

You may also like:

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

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

Eligibility for exemption u/s 10(23C)(iiiad) - claim not made in return of income - failure to furnish audit report in Form 10B - The Tribunal found that the...

Exemption u/s. 10(23C)(iiiad) - even if the assessee has not deposited the TDS on the payment of rent, but if the assessee has satisfied the requirement of section...

Exemption u/s10 (23C)(vi) denied - the petitioner exists solely for educational purposes and not for the purposes of profit - revenue directed to grant approval to the...

Exemption under section 10(23C)(iiiad) - educational purpsoe - If the existence of the assessee was not for the purposes of profit, but solely for educational purpose,...

Exemption u/s 10(23C)(iiiad) - The income generated from the activity of running the school is substantially going in the hand of the commercial entities under...

Exemption u/s 10(23C)(iiiad) - substantial govt aid - the percentage of grants in aid with respect to total receipts are more than 34.33% considered by the Hon'ble...

Grant of exemption under section 10(23C)(vi) - date of grant of registration - The registration will take effect from the date of application - HC

Charitable Institution - when no approval was granted u/s 10(23C), CIT was not justified in holding that assessee is a charitable institution and eligible for exemption...

Quick Updates: