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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - Proof of charitable object u/s 2(15) - Rule ...

Income Tax

September 7, 2021

Exemption u/s 11 - Proof of charitable object u/s 2(15) - Rule of Consistency - AO ignored the cardinal principle of judicial discipline in not adhering to the orders passed by the Appellate Authority. Thus, for all the above reasons we find that the Tribunal ought not to have reversed the order passed by the CIT(A). - HC

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