#Section 12
Log in to FollowSection 12 of Income Tax Act, 1961
Corporate Law
Corporate Law
Performance Bank Guarantee invocable post non-implementation of resolution plan
Corporate Law
Corporate Law
Proceeding under SARFAESI Act and IBC is saved from provision providing precedence to BUDS Act
Income Tax
Income Tax
Expenses incurred by statutory authority was allowable as business expenditure
Custom Duty
Custom Duty
Refund limitation period doesn’t apply to Extra Duty Deposit as it is not customs duty: Delhi HC
Income Tax
Income Tax
Exemption u/s. 11 cannot be denied to town planning authority as fees charges doesn’t generate profit
Income Tax
Income Tax
Tribunal Cannot Decide Merits After Ruling Appeal Not Maintainable: Bombay HC
Corporate Law
Corporate Law
Financial creditor not prohibited to take remedy u/s. 7 even if dispute pending in arbitration
Income Tax
Income Tax
No retrospective cancellation of Section 12A registration of Trust: ITAT Pune
Income Tax
Income Tax
Revenue cannot deviate from prior years decisions without demonstrating change in factual matrix
Income Tax
Income Tax
Section 80G Approval: Error in Application Clause – ITAT Mumbai Remands for Reconsideration
Custom Duty
Custom Duty
Exemption notification Conditions Must Be Met for Excise Exemption: CESTAT Chennai
Custom Duty
Custom Duty
Communication modules are classifiable under CTI 8517 70 90: CESTAT Delhi
Income Tax
Income Tax
Section 11 exemption cannot be denied merely for late filing of Form 10B
Income Tax
Income Tax
