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    <title>2013 (3) TMI 785 - BOMBAY HIGH COURT</title>
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    <description>The Bombay High Court allowed the appeal, holding that the cancellation of the appellant&#039;s registration under section 12A of the Income Tax Act was unjustified as the appellant was not engaged in commercial activities. The court admitted the case for consideration on substantial questions of law concerning registration cancellation.</description>
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      <description>The Bombay High Court allowed the appeal, holding that the cancellation of the appellant&#039;s registration under section 12A of the Income Tax Act was unjustified as the appellant was not engaged in commercial activities. The court admitted the case for consideration on substantial questions of law concerning registration cancellation.</description>
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