#Section 12A
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1,105 articlesIncome Tax

Income Tax
Matter of approval u/s. 80G restored back since fresh application in Form 10AB filed: ITAT Mumbai
Corporate Law

Corporate Law
Regulation 16A(3A) of CIRP regulations to be followed for replacement of authorised representative
Company Law

Company Law
Application u/s. 7 of IBC allowed even if proceedings initiated before Debts Recovery Tribunal
Income Tax

Income Tax
Denovo assessment directed with cost of Rs. 5000 for failure to respond to notices
Income Tax

Income Tax
Surcharge not leviable when income is less than Rs. 50 Lakhs: ITAT Kolkata
Corporate Law

Corporate Law
Unilateral guarantee revocation doesn’t absolve guarantor’s obligation as revocation not agreed by Financial Creditor
Income Tax

Income Tax
Non-Compliance with Notices: ITAT Restores Trust Registration Matter to CIT(E) for Review
Income Tax

Income Tax
Rejection of application u/s. 12AB without considering replies not justified: Matter remitted
Income Tax

Income Tax
Non-Consideration of Submissions: ITAT deletes Rs. 52.25 Lakh Addition
Corporate Law

Corporate Law
One Time Settlement request cannot be entertained by sole financial creditor post initiation of CIRP: Telangana HC
Income Tax

Income Tax
No addition for Gupt Daan’ – unexplained cash found in Religious Trust Lockers
Corporate Law

Corporate Law
CIRP withdrawal without application filed by applicant who initiated CIRP not allowable: NCLAT Delhi
Income Tax

Income Tax
Matter remanded back as CIT(E) rejected Trust’s Registration for limited review of objectives
Income Tax

Income Tax
