Income Tax - Registration of Society u/s 12AB - cancellation of the...

Income Tax
November 20, 2023

Registration of Society u/s 12AB - cancellation of the provisional registration/approval - The charging of any amount towards consideration for such an activity (advancing general public utility) which is on cost-basis or nominally above cost, cannot be considered to be "trade, commerce, or business" or any services in relation thereto. - CIT(E) directed to grant approval u/s 12AB - AT

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