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    <description>The appeal concerned whether the Principal Commissioner retained jurisdiction to cancel registration under section 12AB after transfer of jurisdiction under section 127, including the effect of the CBDT notifications relied upon. The HC admitted the appeal on the framed questions of law, leaving the jurisdictional issue and the validity of the notifications for determination.</description>
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      <description>The appeal concerned whether the Principal Commissioner retained jurisdiction to cancel registration under section 12AB after transfer of jurisdiction under section 127, including the effect of the CBDT notifications relied upon. The HC admitted the appeal on the framed questions of law, leaving the jurisdictional issue and the validity of the notifications for determination.</description>
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