Search Results for Tag : Section 12A

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ITAT, Delhi: Registration of Trust is Deemed in Absence of Refusal of Registration(31.03.2022)

Income Tax Appellate Tribunal, Delhi has held that trust is deemed to be registered under section 12AA of the Income Tax Act, 1961 in the absence of r.....

Tags : Income Tax Appellate Tribunal, section 12AA, 6 months

SC: No Deemed Registration in Case of Non-deciding of S. 12AA Application(28.04.2022)

Supreme Court has observed that there cannot be a deemed registration in case of non-deciding of an application filed under section 12AA (2) of the In.....

Tags : Supreme Court, section 12AA (2), Income Tax Act, 1961, deemed registration

Mad. HC: Pre-Institution Mediation Is Pre-Suit Legal Drill, Can’t Be Post Suit Exercise(24.01.2023)

Madras High Court has highlighted that “pre-institution mediation” mandated under Section 12A of the Commercial Courts Act, 2015 is a pre-suit legal d.....

Tags : Madras High Court, Section 12A, legal drill