2019 (4) TMI 1750

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..... al Solicitor General has submitted that the issue as to whether the provisions of Section 12AA of the Income Tax Act, 1961 are directory or mandatory need to be considered. Issue notice, returnable .....

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..... Additional Solicitor General has submitted that the issue as to whether the provisions of Section 12AA of the Income Tax Act, 1961 are directory or mandatory need to be considered. Iss .....

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