#Section 12
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Income Tax

Income Tax
Late Form 10B Filing Insufficient to Deny Section 11 Exemption: ITAT Ahmedabad
Custom Duty

Custom Duty
Pre-Import Condition Cannot Be Applied Retrospectively to Advance Authorisation Imports
Income Tax

Income Tax
Trust Registration Cancellation Quashed for Lack of Jurisdiction
Corporate Law

Corporate Law
BOCW Cess Not “Subsequent Legislation” Unless Implemented: SC Upholds Awards vs NHAI
Income Tax

Income Tax
Technical Lapse Ignored: ITAT Upholds Section 11 Exemption Despite Late 10B
Income Tax

Income Tax
Contribution to State Nodal Agency Allowed as Application of Income
Income Tax

Income Tax
Benefit of indexed cost of acquisition allowed while computing book profit u/s. 115JB
Income Tax

Income Tax
CSR Solar Power Not Charitable Without Public Benefit: ITAT Bangalore
Income Tax

Income Tax
Inter-Charity Donations is Valid Application of Income: ITAT Delhi
Corporate Law

Corporate Law
Hiding Pending Criminal Cases Bars Government Jobs: SC
Income Tax

Income Tax
Amalgamation Shares Taxable Only If Real Income Arises
Income Tax

Income Tax
Wrong Form 10BB Entry Leads to Denial of Section 11 Exemption
Custom Duty

Custom Duty
SEZ Electricity Not Liable to Customs Duty Due to No Import Event: SC
Income Tax

Income Tax
