The Court dismissed the petition in absence of questions of law for consideration
In a recent case, the Calcutta High Court upheld the decision of Income Tax Appellate Tribunal ( Tribunal ) that the assessee can apply for registration under section 80g(5)(iii) of the Income Tax Act, 1961 after commencement of activity. The revenue filed petition under Section 260A of the Income Tax Act, 1961 ( the Act ) is…
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