Assessee Exempt u/s 11, But Loans to Related Persons Taxable; Interest Disallowed at Market Rate.

Exemption u/s 11 - assessee is eligible for exemption u/s 11 - Only the advancement of loan to the related persons need to be brought under the purview of tax - AO directed to disallow interest at the market rate on the sums advanced to the above persons - AT .....

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