S. 12A : Registration-Trust or institution-Delay in filing Form No 10B-Denial of exemption is held to be not justified. [S. 119, Art. 226]
S. 12A : Registration-Trust or institution-Delay in filing Form No 10B-Denial of exemption is held to be not justified. [S. 119, Art. 226]
S. 12A : Registration-Trust or institution-Development and maintenance of ports-General public utility-Entitle to registration. [S. 2(15)]
S. 10A : Free trade zone-Set off of losses-Other income-Order of Tribunal is affirmed.
S. 10A : Free trade zone-Telecommunication and travelling expenses-Foreign currency-Reduced from export turnover were to be reduced from total turnover.
S. 10(23C) : Educational institution-State examination Board-Charging fees-Denial of exemption is not valid-Matter remanded. [S. 12AA]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Gross amounts paid/payable by applicant to a US Company under Distribution Agreement was in nature of Fees for Technical Services-Application admitted-DTAA-India-USA. [S. 245R(2), Art. 12]
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Purchase order in relation to offshore supplies from a port in Japan to DMRC in India-Application admitted-DTAA-India-Japan. [S. 245R (2), Art. 7]
Limitation Act, ( 36 of 1963 )
S. 5: Extension of prescribed period in certain cases – First appeal- Appellate Court cannot decide appeal unless application for condonation of delay is decided in favour of the appellant . [ CPC, 1908 , Rule 11, 13 , O. 43 ]
Direct Tax Vivad Se Vishwas Act, 2020
S. 4: Filing of declaration and particulars to be furnished – Liberty is given to restore the appeal . [ S.28(va), 260A ]
S. 80IA :Industrial undertakings – Entitle to deduction without setting off of loss or loss making units, against income of its profit making units . [ S.260A ]