S. 11 : Property held for charitable purposes-Capitalisation fees-Cash from students-Utilised for personal gain of President of the Institution-Denial of exemption is justified. [S. 13]
S. 11 : Property held for charitable purposes-Capitalisation fees-Cash from students-Utilised for personal gain of President of the Institution-Denial of exemption is justified. [S. 13]
S. 11 : Property held for charitable purposes-Object to promote cricket and other sports at State as well as at the National level-Earning was not the predominant purpose-Entitle for exemption. [S. 2(15), 12]
S. 11 : Property held for charitable purposes-Letting halls and buildings-Denial of exemption is not justified. [S. 2(15), 12AA]
S. 11 : Property held for charitable purposes-Delay in filing of Form 10B-Filed before CIT(A) during appellate stage-Directed to allow the exemption. [S. 12A(1)(b), Form No.10B]
S. 10 (23C) : Educational institution-Other object clauses of Trust-Denial of exemption is not valid. [S. 10(23C)(vi)]
S. 10 (23C) : Educational institution-Application was barred by limitation-No statutory provision too condone delay-Order of rejection was affirmed. [S. 10(23C)(vi)]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Foreign universities-Examination fees from students-Neither technical services or royalty services-Not liable to deduct tax at source-DTAA-India-UK-Switzerland. [S. 9(1)(vi), 195, Art. 12(5)(a), 13(5)(c)]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Foreign agents-Introduction of students–Payment on account of evaluation of Ph.D thesis could not be treated as fees for technical service-Educating faculty and staff-Cannot be treated as managerial or technical services-Not liable to deduct tax at source-DTAA-India-Singapore. [S. 195, Art. 12]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Computer software-Royalty-Agreements with distributors in India for supplying software products and for providing ancillary support services-Not royalty-DTAA-India-USA. [Art. 12]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty Fees for technical services-Payment to non-resident-Consideration for resale/use of computer software through EULAs/distribution agreements, is not payment of royalty for use of copyright in computer software, and does not give rise to any income taxable in India-DTAA-India-Netherland-Portugal. [S. 9(1(vii), 195, Art. 12]