Exemption u/s 11 - denying registration to the assessee u/s 12A ...
Case Laws Income Tax
April 20, 2020
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.
View Source