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Income Tax - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Registration u/s 12AA - Period of six months is not mandatory - ...


High Court: Income Tax Tribunal's Automatic Section 12AA Registration Ruling Overturned; Six-Month Rule Not Mandatory.

March 14, 2013

Case Laws     Income Tax     HC

Registration u/s 12AA - Period of six months is not mandatory - The order of ITAT in holding that registration was deemed to have been granted on not passing order in the application within the stipulated period of six months cannot be sustained - HC

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