#Section 12A
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1,105 articlesIncome Tax

Income Tax
Scrutiny assessment of ‘receipts of trust’ does include appropriation of the same
Income Tax

Income Tax
ITAT Delhi Remands DDA’s 2(15) Exemption Dispute for Fresh Examination
Income Tax

Income Tax
ITAT Allows Additional Evidence, Remands Trust Registration Case to CIT(E) for Final Hearing
Income Tax

Income Tax
Corpus contributions cannot be grounds to deny section 12AA registration: ITAT Delhi
Income Tax

Income Tax
AO’s admission of not issuing Section 143(2) notice invalidates assessment: ITAT Chandigarh
Income Tax

Income Tax
Reopening of assessment cannot be based on change of opinion
Income Tax

Income Tax
Salary for Managing Multiple Bank A/cs Allowable u/s 57: ITAT Kolkata
Income Tax

Income Tax
Delay in Filing Form 10B Attributable to CA Oversight Condoned by Bombay HC
Income Tax

Income Tax
Gujarat HC Sets Aside Order for Ignoring CBDT Rule on ‘Obtaining’ Form 10B Before Return Filing
Income Tax

Income Tax
Section 12AB Registration Denial Set Aside Due to Lack of Proper Opportunity
Income Tax

Income Tax
Sports Trust’s Charitable Status Sent Back for Review Due to SC’s AUDA Interpretation
Fema / RBI

Fema / RBI
FIU-IND had not justified imposing ₹10,000 per suspicious transaction for delay: SAFEMA
Goods and Services Tax

Goods and Services Tax
Differentiate pre and post GST works contract for transition to determine reimbursement of tax liability
Income Tax

Income Tax
