#Section 12
Log in to FollowSection 12 of Income Tax Act, 1961
Custom Duty

Custom Duty
No confiscation of seized Gold under Customs Act based on invalid Letter Of Approval
Income Tax

Income Tax
No denial of registration u/s 12AB based on potential commercial activity in the future
Income Tax

Income Tax
National commission cannot re-write terms of contract entered between bank and credit cardholder
Income Tax

Income Tax
Authorities cannot retain seized cash after expiry of period for framing assessment u/s. 153A
Income Tax

Income Tax
Delay in Form 10B Filing: ITAT Directs CIT(A) to Review Petition
Income Tax

Income Tax
Exemption u/s 11 & 12 denied ignoring extended date of filing: ITAT directed to consider extended date
Corporate Law

Corporate Law
One Time Settlement request cannot be entertained by sole financial creditor post initiation of CIRP: Telangana HC
Custom Duty

Custom Duty
Duty demand due to non-fulfilment of export obligation justifiable: CESTAT Chennai
Custom Duty

Custom Duty
Customs duty payable on quantity of crude oil actually received in shore tank in India
Income Tax

Income Tax
Non-granting of registration u/s. 12AB as objective has element of commerciality not justified
Corporate Law

Corporate Law
Madras HC directed strict implementation of Sexual Harassment of Women at Workplace Act
Income Tax

Income Tax
High Court wrongly considered matter u/s. 10(20) instead of section 11 and 12 hence matter remanded
Corporate Law

Corporate Law
Notification dated 27 June 2022 issued by West Bengal Government quashed: Calcutta HC
Custom Duty

Custom Duty
