https://www.taxtmi.com/highlights?id=28919 Registration u/s 12A - When the assessment is carried out by QCI, the assessed body is required to pay assessment fee to the assessee based on the cost incurred - As the assessee is not involved in any activity of trade, business or commerce or service in relation to trade, business or commerce, the provision to S.2(15) of the Act has wrongly been invoked by the A.O - AT en-us Mon, 02 May 2016 00:36:39 +0530 Mon, 02 May 2016 00:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28919 Registration u/s 12A - When the assessment is carried out by QCI, the assessed body is required to pay assessment fee to the assessee based on the cost incurred - As the assessee is not involved in any activity of trade, business or commerce or service in relation to trade, business or commerce, the provision to S.2(15) of the Act has wrongly been invoked by the A.O - AT Highlights Income Tax Mon, 02 May 2016 00:36:39 +0530 https://www.taxtmi.com/highlights?id=28919