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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - denial of claim as assessee has collected ...

Income Tax

January 9, 2024

Exemption u/s 11 - denial of claim as assessee has collected capitation fees - documents seized from employees cannot be considered as having any evidentiary value and cannot be considered to have trustworthiness, since no other corroborative material was brought on record to support the veracity of the same. - AT

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