#Section 12
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Income Tax

Income Tax
Denial of exemption u/s. 11 for delay in filing Form 10B not justifiable: ITAT Delhi
Corporate Law

Corporate Law
Non-implementation of resolution plan by JSW for two years is unjustified: SC
Goods and Services Tax

Goods and Services Tax
GST Council to Decide Compensation Cess on Supplies to Merchant Exporters
Income Tax

Income Tax
Voluntary donations received by registered trust are capital receipts: ITAT Ahmedabad
Income Tax

Income Tax
Exemption u/s. 10(23C)(iiiad) granted even in absence of approval u/s. 12A
Income Tax

Income Tax
Section 13(1)(b) applies only during assessment not during 12AB registration
Income Tax

Income Tax
Status of Charitable Trust’s not get affected for making reasonable payments to related party
Income Tax

Income Tax
Benefit of exemption u/s. 11(1)(a) cannot be debarred for incurring more expense than income
Income Tax

Income Tax
Section 12A Registration Remitted for Clarification on Fulfillment of Conditions
Income Tax

Income Tax
Pharmacy being integral part of dominant object of hospital is eligible for exemption u/s. 11
Income Tax

Income Tax
No denial of Section 11/12 exemption for technical lapses in choice of audit form
Custom Duty

Custom Duty
Classification: Crimp Pumps as Positive Displacement Pumps (CTI 8413 5010 / 8413 5090), Not Toilet Spray Parts (CTI 9616 1020)
Corporate Law

Corporate Law
Delay in filing application for recall or review cannot prevent Court from recalling its order
Income Tax

Income Tax
