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Income Tax - Highlights / Catch Notes

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Cancellation of Registration certificate u/s 12A - CIT had no ...

Income Tax

February 19, 2018

Cancellation of Registration certificate u/s 12A - CIT had no jurisdiction to cancel the registration certificate once granted by him under Section 12A till the power was expressly conferred on the CIT by Section 12AA(3) of the Act w.e.f. 01.10.2004 - SC

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