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1999 (12) TMI 104 - ITAT DELHI-A
Extract:
.......le time, we hold that the registration granted effective from1-4-1996should be deemed to have been granted from the date of its filing. 19. Inthe final analysis, we quash the order passed by D.I. (Exemption) under section 263 and allow the benefit of section 11 to the assessee in both the assessment years. 20. Inthe result, the appeals are allowed.