#Section 12A
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1,024 articlesIncome Tax

Income Tax
Re-Application Permissible for Wrongly Submitted 12A(1)(ac) Registration application
Income Tax

Income Tax
Provisions of section 2(15) doesn’t apply to corpus fund donation of a charitable institution
Income Tax

Income Tax
Exemption u/s 11 and 12 duly available in absence of violation of KEI (Prohibition of Capitation Fee) Act
Income Tax

Income Tax
Denial of exemption u/s 11 for non-furnishing of copy of registration u/s 12A unjustified
Income Tax

Income Tax
Embezzlement Loss in Charitable Trust’s Activities allowable
Income Tax

Income Tax
Exemption u/s 11 available against receipt of trust from activities like sale of plots/ flats
Excise Duty

Excise Duty
Penalty u/s 11AC unwarranted as Excise duty paid with interest
Income Tax

Income Tax
Addition of Bogus Capital Gains from Penny Stock Transaction Upheld
Corporate Law

Corporate Law
Dispute maintainable on basis of invoices in absence of expressly written contract
Corporate Law

Corporate Law
Dissolution Order sustained on failure of promoters to project resolution plan within time
Income Tax

Income Tax
Foreign travel expenditure incurred for obtaining donations is allowable
Income Tax

Income Tax
Adjustment u/s 143(1)(a) by disallowing exemption u/s 11 without prior intimation is unjustified
Income Tax

Income Tax
Rejection of books of accounts for want of tax audit report is unjustified
Income Tax

Income Tax
