Deduction u/s 37 - Provision for Suraksha Fund - Suraksha Fund ...

Suraksha Fund Contributions Deductible u/s 37, Recognized as Diversion by Overriding Title in Rajasthan.

August 29, 2013

Case Laws Income Tax AT

Deduction u/s 37 - Provision for Suraksha Fund - Suraksha Fund created by the order of Office of the Registrar, Co-operative Societies, Rajasthan - diversion by overriding title - deduction allowed - AT

View Source

← Previous Next →

Deduction u/s 37 - Provision for Suraksha Fund - Suraksha Fund ...

Suraksha Fund Contributions Deductible u/s 37, Recognized as Diversion by Overriding Title in Rajasthan.

August 29, 2013

Case Laws Income Tax AT

You may also like:

Diversion by overriding title in respect of infrastructure contribution untenable or not – the 'infrastructure funds' as a separate entity, independent of assessee is a...

Profit sharing agreement - Diversion of income by overriding title or mere application of income - the assessee has been obligated by virtue of the agreement to divert...

Bad debts u/s 36(1) - Diversion of income by overriding title - assessee claimed that since land was mortgaged to the bank for loan to HPGPL and the bank has adjusted...

Diversion by overriding title - maintaining an "infrastructure fund" to which a fixed portion of its receipts is credited and out of which infrastructure related...

Diversion of income by overriding title - The assessee may be trustee of that fund but it cannot apply the fund as per his own will. The interest, if any, earned on this...

Long Term Capital Gain - sale of property - diversion of income due to overriding title - whether the sale of the property has been made directly by the SBI and the sale...

Diversion of income by an overriding title - the payment made to ex-partners or to the spouses of the deceased partners was not application of money - it was a case of...

Diversion of income by overriding title - merely because the moneys flow through the assessee, it cannot be automatically inferred that it is income in the hands of the...

Registration under Section 12A - diversion of income by overriding title - Wwhatever the assessee does out of the grant and interest accrued can only be said to be...

Taxability of capital gain - Diversion of income - mortgage by deposit of title deeds, the mortgagee, Bank does not acquire title, much less overriding title to the...

Contribution to education fund u/s section 63(1)(b) of the multistate co-operative societies act 2002 - application of income or diversion of income by overriding title...

Disallowing contribution to gratuity fund - Once the provisions of contribution to gratuity fund are specifically covered by Section 36(1)(v), as is the admitted...

Contribution to State Renewal Fund - allowable expenditure - it was a legal obligation of the assessee towards contribution of the said amount to the State Renewal Fund...

Diversion of income by overriding title - interest earned on grants – The directives created an overriding title in favour of the State Government – thus, the interest...

Donation versus business expenditure u/s 37(1) - Contribution to the welfare fund as a precondition for the grant of export permits - business expediency - assessee’s...

Quick Updates: