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Charitable donations

Charitable donations legal meaning, translation and judicial precedents.

Meaning & Judicial Interpretation: (اردو مفہوم اور قانونی تشریح)

2013 PTD 1083 INLAND REVENUE APPELLATE TRIBUNAL OF PAKISTAN Judicial Precedent
S. 61Charitable donationsAssessee-Bank claimed tax credit of donationDepartment curtailed same by allocating donation to exempt income

Such allocation was confirmed by the First Appellate Authority on the ground that taxpayer's income was being bifurcated under three heads, exempt income, presumptive tax regime income and Normal Tax Regime income, thus an expense could not be attributed to a particular mode of income

Taxpayer contended that it was not an expense attributable to exempt income as wrongly assumed

Validity

Such was not an expense attributable to exempt income but was a credit admissible under the law.

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Precedents & Case Laws citing "Charitable donations"

PTD 2012
I.T.As. Nos. 999/LB and 1106/LB of 2011, decided on 15th November, 2011.

2012 P T D (Trib

Messrs SAMAD PIPE INDUSTRIES (PVT.) LIMITED Versus C.I.R., AUDIT 9, AUDIT DIVISION I, R.T.O.-II, LAHORE

Court: Inland Revenue Appellate Tribunal of Pakistan
PTD 1999
C. W. P. No.3884 of 1997, decided on 27th March, 1998.

1999 P T D 3927

KIRTI CHAND TARAWATI CHARITABLE TRUST Versus DIRECTOR OF INCOME-TAX (EXEMPTION) and others

Court: 232 I T R 11
PTD 1999
Civil Appeals Nos. 1564 and 1565 of 1987, decided on, 1st October, 1997

1999 P T D 3809

COMMISSIONER OF INCOME-TAX Versus P. V. S. BEEDIES (PVT LTD

Court: 237 I T R 13
PTD 1986
T . C . 1177 of 1977, decided on 25th November, 1982.

1986 P T D 507

COMMISSIONER OF INCOME‑TAX, MADRAS Versus Shri BILLESWARA CHARITABLE TRUST, MADRAS

Court: Madras High Court (India)
PTD 1998
Civil Appeal No.3104 with C.A. No. 10736 of 1995, decided on 4th August, 1997.

1998 P T D 660

UPPER GANGES SUGAR MILLS LTD. and others Versus COMMISSIONER OF INCOME-TAX

Court: 227 I T R 578
PTD 2002
Tax Case No.787 of 1990 (Reference No.337 of 1990), decided on 25th March, 1999.

2002 P T D 1308

COMMISSIONER OF INCOME-TAX Versus MATRISEVA TRUST

Court: 242 I T R 20
PTD 1999
Miscellaneous Civil Case No.238 of 1994, decided on 27th August, 1997.

1999 P T D 3981

KHEMRAJ NEMICHAND SHRISHRIMAL CHARITABLE TRUST Versus COMMISSIONER OF INCOME-TAX

Court: 231 I T R 43
PTD 1991
N/A

1991 P T D 43

HASSAN ALI ESAJI BHAIJI TRUST through Managing Trustee Versus ADMINISTRATOR, CENTRAL ZAKAT ADMINISTRATION, ISLAMABAD

Court: Karachi High Court
PTD 1992
Civil Appeal No.1490, S.L.P. (Civil) 3792, 3794 and 3795 of 1979, decided on 4th October, 1991.

1992 P T D 693

VIJAIPAT SINGHANIA and others Versus COMMISSIONER OF INCOME TAX

Court: 1992 I T R 273
PTD 2001
Income‑tax Reference No. 104 of 1988 (R.As. Nos.21 and 22 (Cal.) of 1988), decided on 28th July, 1999.

2001 P T D 3434

COMMISSIONER OF INCOME‑TAX Versus BHORUKA PUBLIC WELFARE TRUST

Court: 240 I T R 513