#Section 12A
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1,024 articlesIncome Tax

Income Tax
Donations to Specified Institutions for CSR Compliance Qualify for Sec. 80G Deduction
Income Tax

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

Corporate Law
‘Exceptional Circumstances’ must exist to prevent promoters to compete with other resolution applicants to retain control of corporate debtor in case of MSME
Income Tax

Income Tax
Invocation of revisionary jurisdiction u/s. 263 unjustified when AO took plausible view
Income Tax

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

Income Tax
Non-Corpus Donations to Section 12A registered Charitable Trusts with Similar Objectives allowed
Corporate Law

Corporate Law
Undecided claims filed after resolution plan accepted by CoC untenable
Income Tax

Income Tax
Excess application of income of previous years can be set off from subsequent year’s surplus income
Company Law

Company Law
Not-for-Profit Companies: Legal Framework
Corporate Law

Corporate Law
AI cannot be the basis of adjudication of legal or factual issues in a court of law
CA, CS, CMA

CA, CS, CMA
Full Court fees was directed to be refunded in terms of settlement on first date of hearing
Income Tax

Income Tax
ITAT condones delay in filing of appeal due to mistake of consultant
Income Tax

Income Tax
Delhi HC stays Income Tax Reassessment Against Oxfam India
Income Tax

Income Tax
