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Income Tax - Highlights / Catch Notes

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Exemption u/s 10(23 C)(vi) denied - Charitable activity or not - ...


Court Denies Section 10(23C)(vi) Exemption; Revenue's Rejection Lacks Valid Grounds, Petitioner Asserts Charitable Nature of Activity.

March 18, 2019

Case Laws     Income Tax     HC

Exemption u/s 10(23 C)(vi) denied - Charitable activity or not - The petitioner can only make a positive assertion. - Revenue failed to prove any ground to reject the same.

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