Registration under section 12A - Commissioner could not grant ...

Case Laws Income Tax

February 23, 2015

Registration under section 12A - Commissioner could not grant registration with retrospective effect. If that be so, the Commissioner could have granted registration only with effect from the commencement of the assessment year in which the application in question was made - HC

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Registration under section 12A - Commissioner could not grant ...

Case Laws Income Tax

February 23, 2015

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