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Bom HC: Non-Disposal of Registration Application in 6 Months Would Not Result in Deemed Registration - (24 Oct 2024)

DIRECT TAXATION

Bombay High Court has clarified that non-disposal of application for registration by granting or refusing registration, before the expiry of six months as provided u/s 12AA(2) of Income Tax Act, 1961, would not result in a deemed grant of registration.

Tags : BOMBAY HIGH COURT   INCOME TAX ACT   REGISTRATION  

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