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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