https://www.taxtmi.com/caselaws?id=183577 The court affirmed the Income Tax Appellate Tribunal's decision to grant registration under Section 12A of the Income Tax Act to the Surat Urban Development Authority (SUDA), emphasizing consistency with past rulings and the Department's actions. The Tribunal's decision to condone the delay in the registration application was upheld, citing the need to assess business income at the time of assessment rather than registration. The appeal was dismissed based on established legal principles and precedents. en-us Thu, 03 Apr 2008 00:00:00 +0530 Tue, 14 Jun 2016 18:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183577 The court affirmed the Income Tax Appellate Tribunal's decision to grant registration under Section 12A of the Income Tax Act to the Surat Urban Development Authority (SUDA), emphasizing consistency with past rulings and the Department's actions. The Tribunal's decision to condone the delay in the registration application was upheld, citing the need to assess business income at the time of assessment rather than registration. The appeal was dismissed based on established legal principles and precedents. Case-Laws Income Tax Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183577