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

Custom Duty
Confiscation of imported rough diamonds unjustified as no verification conducted on suspected faulty certificate
Income Tax

Income Tax
Reassessment of income other than income for which AO had formed a reason is unjustified
Custom Duty

Custom Duty
Drawback available on export of gold dore bars when only additional duty paid at the time of import
Income Tax

Income Tax
Addition u/s. 69C unsustainable as nature of expenditure & source explained
Service Tax

Service Tax
Denial of refund claim merely because taxable service not mentioned in list approved by SEZ unjustified
Corporate Law

Corporate Law
Likelihood of confusion among public essential for refusal of Trademark Registration U/s. 11
Company Law

Company Law
Not-for-Profit Companies: Legal Framework
Income Tax

Income Tax
Denial of registration u/s 12AA to trust genuinely performing object of imparting education unjustified
Corporate Law

Corporate Law
NCLAT Upholds Extension of 90 Days Beyond 300-Day Limit for CIRP
Income Tax

Income Tax
Section 11 Deduction can’t be Denied for non-filing of Form 10B with ITR
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
