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Section 11(4) - Property held under trust includes Business Undertaking

Income Tax - Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties - 07 - SEC - 11(4): PROPERTY HELD UNDER TRUST INCLUDES BUSINESS UNDERTAKING For the purpose .....

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dental to the attainment of the objectives of the trust and separate books of account are maintained by such trust in respect of such business. If in the assessment, the Assessing officer finds any co .....

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