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Denial of Approval u/s 10(23C)(vi) Lacks Legal Basis for Entities Registered u/s 12AA.

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Full Text of the Document

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....Approval u/s 10(23C)(vi) denied - there is no provision of law which shows that if the assessee is registered u/s 12AA it cannot be granted claim u/s 10(23C)(vi) of the Act or vice versa.....

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