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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Claim for exemption u/s 11 - charging fee for services - the ...

Income Tax

January 24, 2017

Claim for exemption u/s 11 - charging fee for services - the proviso to section 2(15) of the Act cannot be invoked to exclude assessee Trust from the purview of section 2(15) of the Act since the said proviso only seeks to exclude institutions which are carrying on regular business - AT

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