#Section 12
Log in to FollowSection 12 of Income Tax Act, 1961
Income Tax
Income Tax
Section 12A Registration denial: ITAT grants one more opportunity to Appellant
Corporate Law
Corporate Law
Claim of appellant during CIRP based on forged document is duly rejected
Corporate Law
Corporate Law
NCLT can initiate insolvency proceedings of Personal Guarantors even when no CIRP pending against Corporate Debtor
Income Tax
Income Tax
Exemption u/s 10(23C)(iiiac) available when government grant exceeds 50% of total receipts
Income Tax
Income Tax
Carrying Forward of Excess Application of Income When Receipts Are Less to succeeding year allowed
Income Tax
Income Tax
Registration u/s 12A granted as activities of plastic waste management is covered within limb of ‘Charitable Purpose’
Custom Duty
Custom Duty
Declared transaction value cannot be rejected without cogent reasons prescribed in Customs Valuation Rules
Income Tax
Income Tax
Exemption u/s 11 and 12 duly available in absence of violation of KEI (Prohibition of Capitation Fee) Act
Income Tax
Income Tax
Exemption u/s 11 available against receipt of trust from activities like sale of plots/ flats
Custom Duty
Custom Duty
Section 14 of Customs Act not relevant to rough diamonds as same are leviable to NIL duty
Corporate Law
Corporate Law
Dissolution Order sustained on failure of promoters to project resolution plan within time
Excise Duty
Excise Duty
EOU eligible to avail exemption as per notification no. 10/1997-CE dated 1.03.1997
Income Tax
Income Tax
Remuneration to Full-Time Trustee not violates Section 13 – Rejection of Section 12AB Registration Unsustainable
Income Tax
Income Tax
