#Section 12A
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1,105 articlesIncome 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Before 01.04.2021 Section 12AA registration once granted is valid till withdrawn by a specific order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
Reassessment proceedings without any new tangible material is unsustainable in law
Income Tax
Income Tax
Section 56(2)(x) not attracted to trust created for benefit of members/relative of settler identified as beneficiaries
Income Tax
Income Tax
GST, Income Tax, FCRA & Other Compliances of Charitable Entities
Income Tax
Income Tax
