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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Grant of registration u/s. 12A rejected - Charging of nominal ...


Registration Denied u/s 12A: Charging Nominal Fees Doesn't Make Assessee a Commercial Entity.

January 19, 2016

Case Laws     Income Tax     AT

Grant of registration u/s. 12A rejected - Charging of nominal fee/cess in course of performance of its duties would not make the assessee a commercial/business establishment. - AT

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