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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Non granting benefit u/s. 11 and u/s 10(23C) - there is neither ...

Case Laws     Income Tax

January 5, 2013

Non granting benefit u/s. 11 and u/s 10(23C) - there is neither any registration u/s. 12AA nor is there any evidence to support the case of the assessee that the donations were received with specific direction that it will form part of corpus of the assessee Institution. - No exemption - AT

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