#Section 12A
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1,105 articlesIncome 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
CBDT amends rules pertaining to registration, approval & activities of Institutions, trusts & funds
Income 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
