#Section 12
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Income Tax

Income Tax
Verified corpus donation not taxable even if received by trust not registered u/s 12AA
Service Tax

Service Tax
UDF collected by airport operation, maintenance and development entities is not leviable to service tax
Custom Duty

Custom Duty
Reassessing ‘cameras’ under general description instead of declared specified classification unjustified
Corporate Law

Corporate Law
Evergreening or layering of patent protect is impermissible under Indian Patent Law
Income Tax

Income Tax
Taxation of Trust
Income Tax

Income Tax
Grants used as per terms & condition for particular event held abroad doesn’t require CBDT approval
Income Tax

Income Tax
Advancement of any other object of ‘General Public Utility’ would not be a charitable purpose
Income Tax

Income Tax
ITAT denied Section 11 & 12 exemptions for failure to File Form No. 10B Electronically
Income Tax

Income Tax
Section 11 & 12 Exemption allowable to Surat District Cricket Association
Income Tax

Income Tax
Budget eliminate possibility of double deduction to Charitable Trust & Institutions
Income Tax

Income Tax
Activities promoting Handloom Sector Eligible for section 11 & 12 Exemption
Income Tax

Income Tax
Exemption u/s 11 & 12 was allowable to Association of State Road Transport Undertaking
Income Tax

Income Tax
Works of Supply of Water, Disposal of Sewerage Considered as Charitable Activities & Eligible for Exemption u/s 11
Income Tax

Income Tax
