#Section 12
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Goods and Services Tax

Goods and Services Tax
GST on Post-Supply Price Revisions for Export of goods with IGST payment
Income Tax

Income Tax
Accused declared as fugitive economic offender as requirements of Fugitive Economic Offenders Act are met
Income Tax

Income Tax
Exemptions u/s. 11 and 12 denied in absence of valid registration u/s. 12A: ITAT Bangalore
Income Tax

Income Tax
ITAT Mumbai: Mere Possibility of Expenditure Outside India Not a Bar to Section 12AB Registration
Income Tax

Income Tax
Surplus funds of charitable institution can be used only for charitable activity
Corporate Law

Corporate Law
Claim as Financial creditor post approval of resolution plan cannot be entertained
Service Tax

Service Tax
No denial of refund based on splitting of invoices for Service Tax paid properly
Income Tax

Income Tax
ITAT Condoned Delay as Similar Appeals for Other Years Were Allowed
Income Tax

Income Tax
Textbook Sales Surplus Qualifies for Section 11 Exemption: ITAT Delhi
Corporate Law

Corporate Law
Amendment to section 3 and 7 of A.P. Electricity Duty Act within purview of main Act doesn’t require president’s assent
Income Tax

Income Tax
Rejection of registration u/s. 12A(1)(ac)(iii) without appropriate verifying cannot be sustained
Company Law

Company Law
Delay in filing Restoration Application in Contempt Proceedings condoned by NCLAT
Income Tax

Income Tax
Exemption u/s. 11 admissible to pending assessments post registration u/s. 12AA
Income Tax

Income Tax
