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 July 2015 Year 2015 This

Exemption U/s.11A - whether the assessee’s activities were in ...

Case Laws     Income Tax

July 20, 2015

Exemption U/s.11A - whether the assessee’s activities were in the nature of “advancement of general public utility” being printing and sale of books, magazines, pictures, calendars, diaries and novelties wherein the second proviso to Section-2(15) of the Act is attracted? - Held No - Exemption allowed - AT

View Source

 


 

You may also like:

  1. Exemption u/s 11 and 12 - charitable activity u/s 2(15) - total receipts from trade, commerce or business/service exceeded 20% of total receipts - The ITAT, referencing...

  2. Exemption u/s. 11 - Charitable activity u/s 2(15) - Assessee trust is an autonomous body which is established under 5/2 of the Gujarat Town Planning and Urban...

  3. Assessee association having primary purpose of advancement of objects of general public utility, therefore it would remain charitable even if an incidental activity for...

  4. Exemptions u/s.11 and 12 - charitable activity u/s 2(15) - General Public Utility (GPU) - Statutory Corporations, Boards, Authorities, Commissions, etc. (by whatsoever...

  5. Exemption u/s 11 - activity of renting out the hostel facilities to the students - The proviso restricts the exemption to the trust if it’s activities falls in the last...

  6. Exemption u/s 11 - Denial of exemption disputing the charitable nature of activities carried out by the assessee in terms of section 2(15) - the assessee-authority is...

  7. Exemption u/s 11 - charitable activities u/s 2(15) - activity of preservation of environment by providing pollution control treatment for disposal of the liquid and...

  8. Exemption u/s 11 - Activities in the nature of trade, commerce or business or not - the proviso to Section 2(15) of the Act shall not be applicable so far as...

  9. Benefit of exemptions u/s.11 denied - charitable activity u/s 2(15) - carrying out planned development of areas as defined and designed by the Government of Gujarat and...

  10. Registration already granted u/s 12A cannot be revoked for the reasons that the charitable trust or institution pursuing of advancement of objects of general public...

  11. Registration of a trust under section 12AA(3) - the activities of the trust would fall within the ambit of 'education and 'advancement of any other object of general...

  12. Exemption u/s 11 - the assessee association’s primary purpose was advancement of objects of general public utility and it would remain charitable even if an incidental...

  13. Registration u/s 12AA - advancement of any other object of general public utility - Charitable activity u/s 2(15) - activity of providing training in various fields to...

  14. Exemption u/s 11 and 12 - charitable institutions registered u/s 12A and doing the activity in the nature of charity, cannot be held to be engaged in the activity of...

  15. Exemption u/s 11 - charitable activity u/s 2(15) - activity of management of liquid and solid wastes - the dominant objects of the assessee are charitable in nature and...

 

Quick Updates:Latest Updates