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Income Tax - Highlights / Catch Notes

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Cancellantion of registration u/s 12AA(3) - Department cannot ...


Income Tax Act: Registration cancellation u/s 12AA(3) invalid if assessee can't cross-examine relied statements.

November 19, 2013

Case Laws     Income Tax     AT

Cancellantion of registration u/s 12AA(3) - Department cannot rely on party’s statements, more so, when it was not confronted to the assessee for cross examination, the same cannot be relied upon - AT

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