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Income Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Deduction U/s 80P - principles of mutuality - identity between ...


Assessing Officer to Verify 'Nominal Members' for Deductions u/s 80P of Income Tax Act: Key Considerations.

August 2, 2018

Case Laws     Income Tax     AT

Deduction U/s 80P - principles of mutuality - identity between contributor and participant - AO directed to verifying as to the rights, roles , entitlements , duties and responsibilities of these ‘Nominal Members.

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