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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Registration u/s 12AA - CBDT Circular clearly stated that the ...

Income Tax

November 4, 2013

Registration u/s 12AA - CBDT Circular clearly stated that the proviso to Section 2 (15) does not apply in the case of education and where the purpose of a Trust or institution was education, it will constitute 'charitable purpose' even if it incidentally involves in carrying on of commercial activities. - AT

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