#Section 12
Log in to FollowSection 12 of Income Tax Act, 1961
Income Tax
Income Tax
Section 80G Approval Cannot Be Denied Merely Because Trust Has Fee Receipts or Surplus – ITAT Directs CIT(E) to Grant Approval
Income Tax
Income Tax
Section 11 Benefit Depends on Cost-Based Pricing Because Profit Motive Matters: ITAT Raipur
Income Tax
Income Tax
Delay of 50 Days in Filing Form 10B Condoned as Genuine Hardship Was Shown: Bombay HC
Income Tax
Income Tax
Investment Cannot Be Treated as Income Merely for Alleged Section 13 Breach: ITAT Delhi
Income Tax
Income Tax
Rajasthan High Court Upholds Section 11 Exemption as Activities Held Charitable
Income Tax
Income Tax
Gratuity and Leave Provisions Qualify as Application of Income under Section 11: ITAT Mumbai
Income Tax
Income Tax
Form 10B Delay Condoned by HC; Sec 11 Exemption Denial U/s 143(1) Quashed – ITAT Mumbai
Income Tax
Income Tax
Exemption u/s 11 Allowed – Lease to Group Concern not hit by s.13(3); Notional Rent & Denial of Exemption Unsustainable
Income Tax
Income Tax
Gujarat HC Allowed Section 11 Exemption Despite Late filing of Form 10B
Goods and Services Tax
Goods and Services Tax
Non-renewal of passport to person arrested under GST unlawful as NOC granted by trial court
Income Tax
Income Tax
Sec. 11 exemption was allowed on Industrial Development Corporation’s infrastructure activities
Goods and Services Tax
Goods and Services Tax
AP HC Dismissed GST Appeals for Delay Beyond Statutory Condonation Period
Income Tax
Income Tax
Belated Form 10B Is a Curable Procedural Defect: ITAT Ahmedabad Condones Delay and Restores Sections 11–12 Exemption
Income Tax
Income Tax
