Entitlement to registration u/s 12A - DIT(Exemptions) as well as ...

Income Tax

July 12, 2017

Entitlement to registration u/s 12A - DIT(Exemptions) as well as the Tribunal committed 2 mistakes, namely, (a) that of overlooking the first 6 activities covered by Section 2(15) and focusing on the 7th activity which has a correlation to the first proviso and (b) that of looking at the gross receipts even before the grant of registration - HC

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Entitlement to registration u/s 12A - DIT(Exemptions) as well as ...

Income Tax

July 12, 2017

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