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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Registration u/s 10(23C)(vi) eligibility - proof of charitable ...


Section 10(23C)(vi) Registration Examined: Buses Used Solely for Student Transport, No Commercial Use Evidence Found.

February 1, 2018

Case Laws     Income Tax     AT

Registration u/s 10(23C)(vi) eligibility - proof of charitable activities - buses were being utilized for the purpose of carrying students from their homes to school and vise versa and there is no material available with the department to hold that the buses were being utilized for commercial purposes other than for carrying the students. - AT

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