S. 12AA : Procedure for registration–Trust or institution-Trust formed for distribution of pensionary benefits-Payment of pension is statutory obligation and not charity-Not entitled to registration-Review petition is dismissed.[S.2(15), Code Of Civil Procedure, 1908,O. XL VII R. 1.
S. 12AA : Procedure for registration–Trust or institution-Deemed registration-Tribunal allowing the registration to Trust-Held to be valid. [S. 254(1)]
S. 12A : Registration–Trust or institution-Charitable purpose-Statutory body constituted with object of promoting development of urban areas-A Charitable institution entitled to registration. [S. 2(15), 11, Karnataka Urban Development Authorities Act, 1987. S.65]
S. 11 : Property held for charitable purposes-Company set up for prevention of pollution-Preservation of environment is an object of general public utility-Entitle to exemption. [S.2(15), 12A, Companies Act, S.25]
S. 10(23C) : Educational institution-Substance over form to be considered-Matter remanded back to the Chief CIT with a direction to examine the entire financials and to take decision on merits in accordance with law. [S. 10(23C )(vi), 12, Art.226]
S. 9(1)(vi) : Income deemed to accrue or arise in India–Royalty– Payment made for use of software-Not royalty-DTAA-India-USA-United Kingdom. [S. 195, Art. 12]
S. 9(1)(vi) : Income deemed to accrue or arise in India–Royalty– Payment made to supplying drawings, designs etc–Before commencement of production-Not royalty-Not liable to deduct tax at source DTAA-India-Austria. [S. 195]
S. 9(1)(vi) : Income deemed to accrue or arise in India–Royalty– Amount paid to Associated Enterprise towards embedded software– Not royalty-No substantial question of law.[S. 260A]
S. 5 : Scope of total income–Accrual of Interest-Question of fact–Deletion of addition is held to be justified-No question of law. [S.4, 260A, Infrastructure Development Board Act, 2001]
S. 5 : Scope of total income – Accrual of Interest-Question of fact– Deletion of addition is held to be justified-No question of law. [S. 4, 260A, Infrastructure Development Board Act, 2001]