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Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Since the additional evidence of the assessee pertaining to the ...


Assessee's new evidence accepted; Section 12A registration to be re-evaluated by Commissioner of Income Tax.

August 9, 2014

Case Laws     Income Tax     AT

Since the additional evidence of the assessee pertaining to the application for registration u/s 12A of the Act is admitted, it would be appropriate that the issue of registration u/s 12A of the Act requires fresh adjudication at the level of CIT - AT

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