Institute of Chartered Accountants of India v the Director General of Income Tax (Exemptions), D - WP (C) 1927/2010

[2011] INDLHC 4550

High Court of Delhi

India

19th September, 2011

Legislation Cited

Legislation Name	Provision
Constitution
Income Tax Act, 1922 (Cth)
Companies Act, 1956 (Tas)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
[1927-2010] Page 24	[1927-2010] Page 24		United Kingdom	circa 2010		1
[1927-2010] Page 38	[1927-2010] Page 38		United Kingdom	circa 2010		1
[1927-2010] Page 39	[1927-2010] Page 39		United Kingdom	circa 2010		1
[1927-2010] Page 4	[1927-2010] Page 4		United Kingdom	circa 2010		1
[1927-2010] Page 40	[1927-2010] Page 40		United Kingdom	circa 2010		1
[1927-2010] Page 41	[1927-2010] Page 41		United Kingdom	circa 2010		1
[1927-2010] Page 42	[1927-2010] Page 42		United Kingdom	circa 2010		1
[1927-2010] Page 43	[1927-2010] Page 43		United Kingdom	circa 2010		1
[1927-2010] Page 44	[1927-2010] Page 44		United Kingdom	circa 2010		1
[1927-2010] Page 45	[1927-2010] Page 45		United Kingdom	circa 2010		1
[1927-2010] Page 46	[1927-2010] Page 46		United Kingdom	circa 2010		1
[1927-2010] Page 47	[1927-2010] Page 47		United Kingdom	circa 2010		1
[1927-2010] Page 48	[1927-2010] Page 48		United Kingdom	circa 2010		1
[1927-2010] Page 49	[1927-2010] Page 49		United Kingdom	circa 2010		1
[1927-2010] Page 5	[1927-2010] Page 5		United Kingdom	circa 2010		1
[1927-2010] Page 50	[1927-2010] Page 50		United Kingdom	circa 2010		1
[1927-2010] Page 51	[1927-2010] Page 51		United Kingdom	circa 2010		1
[1927-2010] Page 52	[1927-2010] Page 52		United Kingdom	circa 2010		1
[1927-2010] Page 53	[1927-2010] Page 53		United Kingdom	circa 2010		1
[1927-2010] Page 54	[1927-2010] Page 54		United Kingdom	circa 2010		1
[1927-2010] Page 55	[1927-2010] Page 55		United Kingdom	circa 2010		1
[1927-2010] Page 56	[1927-2010] Page 56		United Kingdom	circa 2010		1
[1927-2010] Page 57	[1927-2010] Page 57		United Kingdom	circa 2010		1
[1927-2010] Page 6	[1927-2010] Page 6		United Kingdom	circa 2010		1
[1927-2010] Page 7	[1927-2010] Page 7		United Kingdom	circa 2010		1
[1927-2010] Page 8	[1927-2010] Page 8		United Kingdom	circa 2010		1
[1927-2010] Page 9	[1927-2010] Page 9		United Kingdom	circa 2010		1
Director General of Income-tax (Exemptions)	(2010) 321 ITR 73			circa 2010		1
[1927-2010] Page 1	[1927-2010] Page 1		United Kingdom	circa 2010		1
[1927-2010] Page 10	[1927-2010] Page 10		United Kingdom	circa 2010		1
[1927-2010] Page 11	[1927-2010] Page 11		United Kingdom	circa 2010		1
[1927-2010] Page 12	[1927-2010] Page 12		United Kingdom	circa 2010		1
[1927-2010] Page 13	[1927-2010] Page 13		United Kingdom	circa 2010		1
[1927-2010] Page 14	[1927-2010] Page 14		United Kingdom	circa 2010		1
[1927-2010] Page 15	[1927-2010] Page 15		United Kingdom	circa 2010		1
[1927-2010] Page 16	[1927-2010] Page 16		United Kingdom	circa 2010		1
[1927-2010] Page 17	[1927-2010] Page 17		United Kingdom	circa 2010		1
[1927-2010] Page 18	[1927-2010] Page 18		United Kingdom	circa 2010		1
[1927-2010] Page 19	[1927-2010] Page 19		United Kingdom	circa 2010		1
[1927-2010] Page 2	[1927-2010] Page 2		United Kingdom	circa 2010		1
[1927-2010] Page 20	[1927-2010] Page 20		United Kingdom	circa 2010		1
[1927-2010] Page 21	[1927-2010] Page 21		United Kingdom	circa 2010		1
[1927-2010] Page 22	[1927-2010] Page 22		United Kingdom	circa 2010		1
[1927-2010] Page 23	[1927-2010] Page 23		United Kingdom	circa 2010		1
[1927-2010] Page 25	[1927-2010] Page 25		United Kingdom	circa 2010		1
[1927-2010] Page 26	[1927-2010] Page 26		United Kingdom	circa 2010		1
[1927-2010] Page 27	[1927-2010] Page 27		United Kingdom	circa 2010		1
[1927-2010] Page 28	[1927-2010] Page 28		United Kingdom	circa 2010		1
[1927-2010] Page 29	[1927-2010] Page 29		United Kingdom	circa 2010		1
[1927-2010] Page 3	[1927-2010] Page 3		United Kingdom	circa 2010		1
[1927-2010] Page 30	[1927-2010] Page 30		United Kingdom	circa 2010		1
[1927-2010] Page 31	[1927-2010] Page 31		United Kingdom	circa 2010		1
[1927-2010] Page 32	[1927-2010] Page 32		United Kingdom	circa 2010		1
[1927-2010] Page 33	[1927-2010] Page 33		United Kingdom	circa 2010		1
[1927-2010] Page 34	[1927-2010] Page 34		United Kingdom	circa 2010		1
[1927-2010] Page 35	[1927-2010] Page 35		United Kingdom	circa 2010		1
[1927-2010] Page 36	[1927-2010] Page 36		United Kingdom	circa 2010		1
[1927-2010] Page 37	[1927-2010] Page 37		United Kingdom	circa 2010		1
Riverside Housing Association Ltd v Revenue and Customs Commissioners	[2006] EWHC 2383	High Court of England and Wales	United Kingdom - England and Wales	circa 2006	BAILII
Saurashtra Education Foundation v CIT	(2005) 273 ITR 139			circa 2005		5
Commissioner of Sales Tax v Sai Publication Fund	(2002) 4 SCC 57			circa 2002		3
Oxford University Press v Commissioner of Income Tax	(2001) 247 ITR 658			circa 2001		5
Institute of Chartered Accountants in England and Wales v Customs and Excise Commissioners	[1999] UKHL 19; [1999] 2 All ER 449; [1999] 1 WLR 701	House of Lords	United Kingdom	25 Mar 1999	BAILII	12
Khoday Distilleries Ltd v Karnataka	[1996] INSC 733; (1995) 1 SCC 574; 1995 4 SCALE 528; 1995 3 SCC Supl 528; 1995 5 JT 543	Supreme Court of India	India	10 May 1996	LIIofIndia	49
(1995) 212 Itr 220	(1995) 212 ITR 220			circa 1995		1
Bihar Institute of Mining and Mine Surveying	(1994) 208 ITR 608			circa 1994		4
Bihar Institute of Mining and Mine Surveying v CIT	(1994) 208 ITR 604			circa 1994		3
(1993) 200 Itr 131	(1993) 200 ITR 131			circa 1993		1
Gujarat State Co-operative Union v CIT	(1992) 195 ITR 279			circa 1992		1
(1988) 172 Itr 84	(1988) 172 ITR 84			circa 1988		1
Bharat Development (P) Ltd v CIT	(1982) 133 ITR 470			circa 1982		1
Commissioner of Income-tax, Bombay v Bar Council of Maharashtra	(1981) 130 ITR 28			circa 1981		3
Barendra Prasad Ray v ITO	(1981) 129 ITR 295			circa 1981		5
Addl Commissioner of Income Tax v Surat Art Silk Cloth Manufacturers Association	(1980) 121 ITR 1			circa 1980		21
Mohinder Singh Gill v Chief Election Commissioner	[1977] INSC 227; (1978) 1 SCC 405; 1978 3 SCR 272; AIR 1978 SC 851	Supreme Court of India	India	2 Dec 1977	LIIofIndia	278
Town Investments Ltd v Department of the Environment	[1977] UKHL 2; [1978] AC 359; [1977] 1 All ER 813; [1977] 2 WLR 450; 34 P & CR 48	House of Lords	United Kingdom	2 Mar 1977	BAILII	133
A] Sole Trustee, Loka Sikshna Trust v Commissioner of Income Tax	(1975) 101 ITR 234			circa 1975		15
(1969) 71 Itr 504	(1969) 71 ITR 504			circa 1969		1
Punjab v Bajaj Electricals Ltd	(1968) 2 SCR 536			circa 1968		1
Commissioner of Income-tax v Lahore Electric Supply Co Ltd	(1966) 60 ITR 1			circa 1966		2
Union League Club v Johnson	(1941) 18 Cal2d 275; 115 P2d 425		United States - California	circa 1941		4
Commissioners of Inland Revenue v Maine Steam Turbine Co	[1920] 1 KB 193		United Kingdom	circa 1920	LexisNexis / Westlaw	13
Christopher Barker & Sons v Commissioners of Inland Revenue	[1919] 2 KB 222		United Kingdom	circa 1919	LexisNexis / Westlaw	9
Commissioner of Income Tax, Kerala v Cochin Chamber of Commerce and Industry	101 ITR 796			circa 1977		9
Doggett v Burnet	65 F2d 191; 62 App DC 103		United States	circa 1977	Westlaw	20

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