Denial of exemption u/s 10(26BBB) - both the provisions i.e. sec. ...

Denial of Tax Exemption Reveals Section 12AA and 10(26BBB) as Independent Provisions with Separate Eligibility Requirements. (26BBB.

April 22, 2023

Case Laws Income Tax AT

Denial of exemption u/s 10(26BBB) - both the provisions i.e. sec. 12AA and sec. 10(26BBB) of the Act are independent and separate provisions having been incorporated in the Act for specific purposes. There is no bar cast on one provision by the other. Meaning thereby, the corporation may be registered u/s 12AA and at the same time it can apply for exemption u/s 10(26BBB) of the Act but both the issues have to be examined independently on the basis of specific requirement and eligibility of the said provisions - AT

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Denial of exemption u/s 10(26BBB) - both the provisions i.e. sec. ...

Denial of Tax Exemption Reveals Section 12AA and 10(26BBB) as Independent Provisions with Separate Eligibility Requirements. (26BBB.

April 22, 2023

Case Laws Income Tax AT

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