1.    Mahasabha Gurukul Vidyapeeth (Punjab And Haryana High Court) [Related to section 10(23C) & 11]

If all requisite conditions for exemption under Section 11 have been met, even if conditions under Section 10 (23C) (vi) have not been complied with, there will be no bar to seek exemption under Section 11.

(Click here for analysis)       

(Click here for judgment) 

2. M/s Kings Exports (Punjab And Haryana High Court) [Related to section 14A & 80HHC]

On perusal of Section 80HHC and Section 14A, it is clear that expenditure incurred from export income cannot be held to be for earning income which does not form part of total income.

(Click here for analysis)

(Click here for judgment) 

3. Such Chain Chits Pvt. Ltd. (Punjab And Haryana High Court) [Related to section 69C etc.]

The finding of the Tribunal being finding of fact, we do not find any ground to interfere under Section 260A of the Act. No substantial question of law arises.

(Click here for analysis)

(Click here for judgment)