https://www.taxtmi.com/caselaws?id=391306 The tribunal allowed the appeal, directing the Assessing Officer to tax the appellant as an individual, resolving issues of incorrect tax computation and erroneous income tax calculation, including interest. The tribunal's decision implicitly recognized the significance of the old registration certificate under section 12A for the relevant assessment year, ultimately ruling in favor of the appellant. en-us Tue, 21 Jan 2020 00:00:00 +0530 Fri, 24 Jan 2020 16:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391306 The tribunal allowed the appeal, directing the Assessing Officer to tax the appellant as an individual, resolving issues of incorrect tax computation and erroneous income tax calculation, including interest. The tribunal's decision implicitly recognized the significance of the old registration certificate under section 12A for the relevant assessment year, ultimately ruling in favor of the appellant. Case-Laws Income Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391306