Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2005 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (5) TMI 286 - AT - Income TaxExtract: .......gistration to the assessee with effect from 13th March, 2000, i.e., subsequent upon the modification of the objects. We do not find any merit in the arguments of the learned counsel for the assessee that effect should be given retrospectively. Accordingly, we uphold the impugned order. 10. In the result, the appeal of the assessee stands dismissed.
|