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Industrial Infrastructure Development Corporation (Gwalior) M.P. Ltd. Versus Commissioner of Income Tax, Gwalior

Cancellation of Registration certificate u/s 12A - CIT s express power to cancel/withdraw/recall the registration certificate once granted by him under Section 12A - Held that - CIT had no express power of cancellation of the registration certificate once granted by him to the assessee under Section 12A till 01.10.2004. It is for the reasons that, first, there was no express provision in the Act vesting the CIT with the power to cancel the registration certificate granted under Section 12A of th....... + More



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