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    <title>2010 (3) TMI 847 - Gujarat High Court</title>
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    <description>The court ruled in favor of the petitioner, an urban development authority, in a case involving exemption under section 10(20A) of the Income-tax Act and registration under section 12AA. The Assessing Officer&#039;s assessment for the year 2007-08 was disputed, with the court finding that the assessment order was made without jurisdiction as it ignored the petitioner&#039;s registration certificate. The court directed the respondent to stay the entire demand until the appeal&#039;s final disposal, emphasizing the importance of the registration certificate in determining exemption eligibility under the Act.</description>
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    <pubDate>Mon, 22 Mar 2010 00:00:00 +0530</pubDate>
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      <title>2010 (3) TMI 847 - Gujarat High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=209256</link>
      <description>The court ruled in favor of the petitioner, an urban development authority, in a case involving exemption under section 10(20A) of the Income-tax Act and registration under section 12AA. The Assessing Officer&#039;s assessment for the year 2007-08 was disputed, with the court finding that the assessment order was made without jurisdiction as it ignored the petitioner&#039;s registration certificate. The court directed the respondent to stay the entire demand until the appeal&#039;s final disposal, emphasizing the importance of the registration certificate in determining exemption eligibility under the Act.</description>
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      <pubDate>Mon, 22 Mar 2010 00:00:00 +0530</pubDate>
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