Exemption u/s. 11 – whether Trust itself is not lawful Trust - ...
Trust's Exemption Denied u/s 11; Decision Challenges Consistency Doctrine Amid Unchanged Circumstances.
December 21, 2013
Case Laws Income Tax AT
Exemption u/s. 11 – whether Trust itself is not lawful Trust - There is no material change justifying the revenue to take a different view of the matter - The denial of exemption under section 11 is contrary to the doctrine of consistency - AT
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