Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

Ostensibly, the devotees putting money in the donation box did ...

Case Laws     Income Tax

November 15, 2011

Ostensibly, the devotees putting money in the donation box did so in the face of the appeal by the society that the amounts collected would be used for construction of building. - held as the donation towards the corpus..... - AT

View Source

 


 

You may also like:

  1. Validity of Notice issued u/s 142(1) - Anonymous Donations - 'Charity Box' (Gollak box) being the donations made by various followers and devotees visiting the Gurudwara...

  2. Taxable supply or not - Entry fee collected from the visitors/ devotees/ pilgrim by the applicant - Service provided i.e darshan/visit of Temple Hall - The Authority for...

  3. Declared Service or not - appellant had collected an amount towards compensation/penalty from the buyers of coal on the short lifted/un-lifted quantity of coal;...

  4. Offerings at the temple received in donation boxes - it is generally not only difficult but also not possible to maintain records - cannot be taxed as Anonymous...

  5. Donations in golaks - AO proposed to tax the anonymous donations - The Legislature intended to tax the unaccounted money or black money which was brought in the books of...

  6. Disallowance of donation - Donation for scientific research u/s 35(1) - there is no evidence brought on record to show that the assessee has got back the donation money...

  7. Exemption u/s 11 - it is seen that the appellant has received donation against which expenses on account of donation paid have been shown. Since donation is a voluntary...

  8. Assembly of CNG Kit - whether the very act of collecting various components and fitting them into a box for installation in the CNG would amount to manufacture - Held no - AT

  9. Manufacture - activity of taking out footwear in finished form from the boxes bearing M.R.P. and labelling the same with their brand names “Metro” and “Mochi” and of...

  10. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

  11. Demand of Differential Tax - transfer of right to use - activation and installation charges of DTH Set-Top Box (STB) called Digicomp collected by the petitioner at the...

  12. Denial of deduction of donation u/s 80G - genuine donation or bogus - Since SIES has not specifically stated that the amount received from the assessee was returned back...

  13. Refund / return on amount collected during investigation - in the absence of any material to establish that there was any order or adjudication made by the respondents...

  14. Management, Maintenance or Repair Services - amounts collected under the head 'backup power supply' - No service tax.

  15. Addition u/s 68 or 115BBC - The anonymous donations will not be covered if donations received by any trust or institution created or established wholly for religious...

 

Quick Updates:Latest Updates