[aaykarbhavan] Provisions of sec. 13 couldn’t be invoked by CIT while considering application for sec. 12AA registration

Provisions of sec. 13 couldn't be invoked by CIT while considering application for sec. 12AA registration

November 15, 2014[2014] 50 taxmann.com 216 (Hyderabad - Trib.)

IT : Provisions of section 13 can be invoked by Assessing Officer while framing assessment and not by Commissioner while considering application for registration under section 12AA

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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