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Income Tax - Highlights / Catch Notes

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Computation of deduction u/s 10(23C) - aggregate annual receipts ...

Income Tax

January 25, 2018

Computation of deduction u/s 10(23C) - aggregate annual receipts of two institutions - where there are more than one such institutions, which are under a particular society or trust, such as the assessee society in the present case, the aggregate annual receipts of each of the educational institutions would have to be considered separately and not together. - HC

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