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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Claim of registration under Section 12A - The question of ...


Trust Activities u/s 12A Evaluated Post-Registration; Initial Phase Focuses Solely on Registration Process.

July 29, 2015

Case Laws     Income Tax     HC

Claim of registration under Section 12A - The question of assessing the activities of the Trust would arise only after the Trust is registered and carries on the activities. At the time of initial registration, the same cannot be a question to be considered - HC

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