#Section 12
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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
Denial of registration u/s. 12AB for quoting wrong provision not justified: ITAT Nagpur
Income Tax
Income Tax
Trust making reasonable payment for services rendered to specified person u/s. 13(3) justifiable
Corporate Law
Corporate Law
Preliminary inquiry is not mandatory under all corruption cases: Supreme Court
Custom Duty
Custom Duty
Customs Officer not empowered to re-determine FOB Value of goods: CESTAT Delhi
Custom Duty
Custom Duty
