Exemption u/s 12A & 80G - A.O. has not been able to record any finding that the persons in control of...

Exemption u/s 12A & 80G - A.O. has not been able to record any finding that the persons in control of the management of the three societies had, at any point of time, not less than 20% shares in the profits of such concern. This being the position, invocation of Section 13(1) (c) (ii) has to fail and is accordingly rejected. .... - HC .....

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