Section 10(23AAA) Registration Denied: Commissioner Misinterpreted Rule 16(C) on Employer and Employee Contributions.

Registration under section 10(23AAA) rejected - On close scrutiny of word "contribution", it presupposes the contribution of employee is mandatory and other contribution by the employer in any form is acceptable. - Commissioner has wrongly interpreted Rule 16(C) of the Income Tax Rules - HC .....

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