Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
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Registration granted u/s 12AA and 80G rejected - A colourable transaction is a transaction, which is apparently a valid transaction but really unlawful and illusory. - No such circumstances exist in the present case - registration allowed - AT
Registration granted u/s 12AA and 80G rejected - A colourable transaction is a transaction, which is apparently a valid transaction but really unlawful and illusory. - No such circumstances exist in the present case - registration allowed - AT
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