S. 12AA : Procedure for registration-Promotion of garment Industry-General public utility-Entitle registration. [S. 2(15), 11, 12, 13(8), Companies Act, 2013, S. 8]

S. 12AA : Procedure for registration-Gratuity payment to employees-Matter remanded for re examination. [S. 2(15), 11]

S. 12AA : Procedure for registration-Trust or institution-Running Dharmarth Aushadhalaya, Gaushala, Bhandara and carrying out satsang and bhakti lectures-Charitable activity-Entitle for registration. [S. 2(15) 11, 12A]

S. 12AA : Procedure for registration-Trust or institution-Dismissal of application without stating any facts-Matter remanded to the CIT(E) to pass an in accordance with law.

S. 12AA : Procedure for registration-Trust or institution-Immovable properties held by assessee-Neither registered under Indian Registration Act, 1908 nor under Societies Registration Act-Rejection of application was held to be proper. [S. 13(9), Indian Registration Act, 1908, Indian Trust Act, 1882 S. 5,Societies Registration Act,1860]

S. 12A : Registration-Trust or institution-School-Lease hold land-Fee concession-Commercial activity-Denial of registration was held to be not proper. [S. 2(15), 11, 12AA]

S. 12A : Registration-Trust or institution-Medical education and medical relief to medical students and medical doctors in Malwa Region-Entitle for registration. [S. 2(15)]

S. 11 : Property held for charitable purposes-Medical research, establishment of hospitals, health promotion-Denial of exemption is not justified. [S. 12, 12AA(3)]

S. 11 : Property held for charitable purposes-Promotion and protecting trade, commerce and manufacture in Bombay Presidency-Entitle to exemption. [S. 2(15), 12A, 12AA(3)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Travelling expenses to employees-cannot be treated as fees for technical services. [S. 92CA]