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1. Revision u/s 263 - claim of depreciation - no business activity - the assessee is not carrying on any business activity. Indeed the manufacturing activity of the...

2. Deduction u/s 80 IB (10) - allowable expenses to project - Since all the administrative expenses cannot be linked to the activities reasonably, it can be allocated...

3. Benefits of section 10(23C)(iiiad) - sale and purchase of books and uniform to the students of the assessee school is also a part of educational activity, There is no...

4. Writ petition maintainable. Respondent-University qualifies as 'educational institution'. Income from specified educational services not taxable due to Negative List....

5. Exemption u/s 11 - the assessee is registered as a public charitable trust and the assessee carried only religious activities and no charitable activities are carried...

6. Educational exemption - income from in non-educational activities like horticulture - utilized in the educational activities of the institutions - exemption allowed - HC

7. Capital gain on sale of land - Nature of land - it is undisputed fact that assessee has sold agricultural land on which he was carrying out agricultural activities prior...

8. Assessee society's activities allowed as eligible for deduction u/s 10(23C)(vi) for previous assessment years. AO denied exemption u/s 11, alleging profits from...

9. Charitable activities undertaken by assessee were found to be educational in nature despite receiving fees and corporate donations. Activities were systematic, with...

10. Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

11. Exemption u/s 11 - proof of hostel facilities as object of educational activities performed by the society - charitable activity u/s 2(15) - providing of hostel...

12. Grant registration / certificate to the assessee trust u/s 10(23C)(vi) - carrying educational activities - The Profit and Loss account of the trust also clearly...

13. Exemption u/s 10(23) - assessee has multiple objectives, but, carried on only educational activities - functions solely for education and not for profit - Every year,...

14. Rejecting the application for approval u/s 80G - assessee trust is registered u/s 12AA and is stated to be engaged in carrying out charitable activities including...

15. Exemption u/s 11 - Profit motive - commercial activities as hit by the proviso to Sec. 2(15) - The majority of rent received by the assessee include rental from marriage...