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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Merely mentioning about various objects in the nature of ...


Society Must Actively Engage in Charitable Activities for Section 12A(a) Registration; MOA Inclusion Alone Isn't Enough.

January 2, 2014

Case Laws     Income Tax     AT

Merely mentioning about various objects in the nature of charitable activities in the MOA, does not mean that the society is doing any charitable activities as general public utility and is entitled for registration under section 12A(a) - AT

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