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Case Law Details

Case Name : The Institute of Chartered Accountants of India and Anr. Vs The Director General of Income Tax (Exemptions), Delhi and Ors. (High Court of Delh)
Related Assessment Year :
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After going through the provisions of the ICAI Act and the Regulations framed therein as well as various activities carried on by the petitioner, we are of the view that the petitioner institute does not carry on any business, trade or commerce.

The activity of imparting education in the field of accountancy and conducting courses both at pre-qualification as well as post-qualification level are activities in furtherance of the objects for which the petitioner has been constituted. Activities of providing coaching classes or u

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0 Comments

  1. Vinay Joshi says:

    My earlier mail msg, 1941A or HAVE NO ANSWERS!?

    Yes diverting the subject.

    Instead of talking on ICAI why not TALK what ICAI is doing on 1941A?

    Today, filing I.TAX returns, not pertinent TO STATE THAT THE TAX PAYER is having 1% shortfall to meet the LTCG norms!?

    HOW HAVE YOU OVERLOOKED THIS ASPECT?! In which sections of IT the tax payer should file 1% deduction? WHAT IS THE PROVISION IN ITR? 26A credit is of no use!? The tax payer-seller has to get his money immediately!?

    Capital Gains S/B a/c BANK has nothing to do as long as its within six months of sale agreement date. They establish an a/c of the amt put!?

    What about tax free bonds? When can that 1% be introduced?

    When will the tax payer get refund & INTEREST ON MONEY WHICH IS NO MONEY DUE OF THE TAX PAYER TO ITax?!

    What is the cascading effect of this 1%+1%+1%…. infinity transactions? How many lose interest & unable to meet LTCG norms. WHAT CORRECTIVE MEASURES?

    NO CA FIRM HAS COME UP WITH ANSWER TO THIS! WHAT WILL YOU BE ADVISING YOUR CLIENTS?! Lacuna!

    Can you escalate it to ICAI? I’m as well to FinMin! FYI, even if you have been silent since my earlier post on this issue. OF WHAT USE IS YOUR FORUM?

    I expect your answer, if at all!? [none of my posts have been answered?]

    Regards,

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