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Income Tax - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Cancellation of registration u/s 12A(a) – additions in object ...


Registration u/s 12A(a) can't be canceled without proving new objects compromise initial registration.

December 12, 2014

Case Laws     Income Tax     AT

Cancellation of registration u/s 12A(a) – additions in object clause - in the absence of any finding that how the additional objects vitiate the registration earlier granted u/s 12A of the Act, the cancellation cannot be effectuated - AT

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