#Section 12A
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1,024 articlesIncome Tax

Income Tax
Addition set aside for fresh consideration with one more opportunity of being heard in interest of substantial justice and fair play
Income Tax

Income Tax
Penalty u/s 271B unsustainable on local authority not engaged in business or earning profit
Income Tax

Income Tax
Penalty u/s 271B not leviable on local authority as it cannot be considered to be engaged in business
Income Tax

Income Tax
Denial of exemption u/s 11 justified as audit report in Form 10B filed beyond specified date
Income Tax

Income Tax
Case can be transferred from Jurisdictional AO to Central Circle u/s 127
Service Tax

Service Tax
UDF collected by airport operation, maintenance and development entities is not leviable to service tax
Income Tax

Income Tax
Registration & Approval Process for Charitable & Religious Trusts – CBDT Clarifies
Income Tax

Income Tax
Article 265 of the Constitution mandates refund of excess Income tax paid
Income Tax

Income Tax
SC allows tax exemption to Trust Registered in year 1987 despite not applying for registration in 1997
Income Tax

Income Tax
Registration under 12AA granted as activities carried are not in nature of trade, commerce or business
Income Tax

Income Tax
Before 01.04.2021 Section 12AA registration once granted is valid till withdrawn by a specific order
Income Tax

Income Tax
Taxation of Trust
Corporate Law

Corporate Law
Forfeiture of property justifiable as major part of investment remained unexplained
Income Tax

Income Tax
