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SC: No Deemed Registration in Case of Non-deciding of S. 12AA Application - (28 Apr 2022)

DIRECT TAXATION

Supreme Court has observed that there cannot be a deemed registration in case of non-deciding of an application filed under section 12AA (2) of the Income Tax Act, 1961.

Tags : SUPREME COURT   SECTION 12AA (2)   INCOME TAX ACT   1961   DEEMED REGISTRATION  

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