SCA 15715/2010. Dt. 30/9/16. Gujarat text book board. Gujarat high court
Held, If s. 11 is processed in assessment, reopening cannot be permitted even within 4 years from end of relevant assessment year to process certain clauses of the same provision which are not touched upon in original scrutiny.
R K Patel
Please clarify me whehter Sec 12A registration is mandatory to accept corpus donations?