Assessment of trust as AOP - exclusion of Corpus funds - all the ...
Trusts Without Section 12A Registration: Voluntary Contributions Taxable; Corpus Funds Exempt as AOPs.
December 3, 2017
Case Laws Income Tax AT
Assessment of trust as AOP - exclusion of Corpus funds - all the voluntary contributions received by the assessee are taxable within the meaning of section 2(24)(iia) of the I.T.Act if the registration u/s 12A is not available to the assessee. - AT
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