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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Withdrawal of registration u/s 12A - mere accepting the ...


Section 12A: Registration Withdrawal Not Justified by Capitation Fees if Educational Activities Remain Unquestioned.

April 28, 2014

Case Laws     Income Tax     AT

Withdrawal of registration u/s 12A - mere accepting the capitation fee cannot be brought into the scope of Section 12AA(3) if the prominent activity of the assessee are not doubted being imparting of education and promotion of education - AT

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