https://www.taxtmi.com/caselaws?id=382606 The court dismissed the appeals filed by the assessee, upholding the validity of the corrigendum converting the assessment from Section 143 to Section 144. The withdrawal of approval under Section 10(23C)(vi) and cancellation of registration under Section 12AA were deemed effective from the assessment year 2010-2011. The court affirmed the authorities' jurisdiction in assessing business expediency and found no perversity in the Income Tax Appellate Tribunal's findings. Overall, the court ruled against the assessee, emphasizing compliance with conditions and substantial evidence supporting the decisions. en-us Thu, 27 Jun 2019 00:00:00 +0530 Wed, 28 Aug 2019 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382606 The court dismissed the appeals filed by the assessee, upholding the validity of the corrigendum converting the assessment from Section 143 to Section 144. The withdrawal of approval under Section 10(23C)(vi) and cancellation of registration under Section 12AA were deemed effective from the assessment year 2010-2011. The court affirmed the authorities' jurisdiction in assessing business expediency and found no perversity in the Income Tax Appellate Tribunal's findings. Overall, the court ruled against the assessee, emphasizing compliance with conditions and substantial evidence supporting the decisions. Case-Laws Income Tax Thu, 27 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382606