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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Registration u/s 12A - Notwithstanding the fact that the ...

Income Tax

June 18, 2015

Registration u/s 12A - Notwithstanding the fact that the assessee is conferred registration under the provisions of Section 12A of the Act, unless the assessee falls within the provisions of Section 2(15) of the Act, excluding the first proviso, the assessee would not be entitled to the benefit of exemption from the tax - Registration cannot be cancelled - HC

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