Friday, July 2, 2021

Registration can’t be denied if carrying out operations outside India were ancillary to main object of trust: ITAT

INCOME TAX : Application of income outside India is not a relevant criteria for rejecting application for grant of registration under section 12AA

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000314380/registration-can’t-be-denied-if-carrying-out-operations-outside-india-were-ancillary-to-main-object-of-trust-itat.aspx
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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