#Section 12
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Income Tax
Income Tax
Consultancy Fees Held Not Taxable Due to Failure of “Make Available” Test
Income Tax
Income Tax
Exemption Allowed Because Auditorium Hiring Was Incidental to Charity
Income Tax
Income Tax
Charitable Status Denied Because Activities Were Commercial in Nature
Income Tax
Income Tax
CSR Grants Are Tied-Up Funds, Not Free Income of Charitable Trust
Income Tax
Income Tax
Section 11 Exemption Allowed Despite Delay in Form 10BB
Income Tax
Income Tax
Appeals Rejected Due to Unexplained Nine-Year Delay in Filing
Income Tax
Income Tax
Reassessments Quashed Due to Lack of Year-Specific Seized Material: SC
Income Tax
Income Tax
Filing ITR-7 Instead of ITR-5 Doesn’t Invite Automatic Disallowance
Corporate Law
Corporate Law
Cement and packing materials cannot be charged separately, consolidated sales tax rate applied
Income Tax
Income Tax
Retention of Gold Upheld Because Section 132B Timeline Isn’t Mandatory
Income Tax
Income Tax
Proviso to Section 2(15) Inapplicable to Solar Energy Promotion Activities: ITAT Delhi
Income Tax
Income Tax
PF Delay Partly Disallowed, MAT Issue Sent Back for Verification
Income Tax
Income Tax
Milk Procurement Incidental to Charitable Object; Section 11 Exemption Allowed
Corporate Law
Corporate Law
