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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - Charitable activity u/s 2(15) - As in view of ...

Income Tax

March 22, 2023

Exemption u/s 11 - Charitable activity u/s 2(15) - As in view of the narrow and restricted meaning given to the term “education” as used in Section 2(15) of the Act, the activities carried out by the assessee being primarily run as a science museum does not qualify as education. - AT

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