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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

The assessee’s activity of running play school cannot be said ...


Play School Operation Not Formal Education, Ineligible for Section 12AA Registration Under Income Tax Act.

July 20, 2016

Case Laws     Income Tax     AT

The assessee’s activity of running play school cannot be said that it is a formal education. In view of the above, we are of the opinion that the assessee is not entitled for registration u/s 12AA of the Act - AT

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