INCOME TAX : Where there was contemporaneous record available with assessee-trust to show that it was granted registration under section 12A said record should be looked into minutely by department so as to satisfy itself that trust had been issued a registration certificate under section 12A and had been availing benefit of exemption over a period of time under section 11INCOME TAX : Where there was contemporaneous record available with assessee-trust to show that it was granted registration under section 12A said record should be looked into minutely by department so as to satisfy itself that trust had been issued a registration certificate under section 12A and had been availing benefit of exemption over a period of time under section 11www.taxmann.com Latest Case LawsRead More
