Registration u/s 12A - When the assessment is carried out by ...

Section 12A Registration: Assessment Fee to QCI Not Applicable for Non-Commercial Entities, AO Misapplied Section 2(15).

May 2, 2016

Case Laws Income Tax AT

Registration u/s 12A - When the assessment is carried out by QCI, the assessed body is required to pay assessment fee to the assessee based on the cost incurred - As the assessee is not involved in any activity of trade, business or commerce or service in relation to trade, business or commerce, the provision to S.2(15) of the Act has wrongly been invoked by the A.O - AT

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Registration u/s 12A - When the assessment is carried out by ...

Section 12A Registration: Assessment Fee to QCI Not Applicable for Non-Commercial Entities, AO Misapplied Section 2(15).

May 2, 2016

Case Laws Income Tax AT

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