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Income Tax | Section 12AA(3) Cancellation Cannot Rest Merely on Section 2(15) Proviso: Bombay HC

10 Sept 2026 · 10 Sept 2026By CA Sandeep Kanoi

Bombay High Court holds that Section 2(15) proviso alone cannot justify cancellation of Section 12AA registration without statutory grounds. The post Section 12AA(3) Cancellation Cannot Rest Merely on Section 2(15) Proviso: Bombay HC appeared first on TaxGuru .

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