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    Income Tax

    Denial of exemption u/s 11 and 12 - Taxing surplus from...

    Court Denies Exemption for Transportation and Games Surplus, Deems Them Business Activities u/ss 11 and 12.

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    Income TaxNovember 7, 2017Case LawsAT

    Denial of exemption u/s 11 and 12 - Taxing surplus from Transportation and Games holding that the transportation activity, games activity and picnic are business activities - Being the part of educational activity, exemption cannot be denied.

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