Exemption u/s 11 - denying registration to the assessee u/s 12A ...

Entity's Registration Denial u/s 12A/12AA Contested; Salary Payment Method Found Irrelevant for Registration.

April 20, 2020

Case Laws Income Tax AT

Exemption u/s 11 - denying registration to the assessee u/s 12A read with Section 12AA - assessee had paid salary partly through Bank and partly in cash, but had not deducted tax at source in case of any of the employees - it is of no relevance, for registration u/s 12A r.w.s 12AA, if salary has been paid partly in cash and partly by cheque.

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Exemption u/s 11 - denying registration to the assessee u/s 12A ...

Entity's Registration Denial u/s 12A/12AA Contested; Salary Payment Method Found Irrelevant for Registration.

April 20, 2020

Case Laws Income Tax AT

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