Profit motive - Exemption u/s 11 and 12 - even if principle of ...

Income Tax Exemptions: Res Judicata Doesn't Apply, But Rule of Consistency Ensures Fairness in Sections 11 and 12 Cases.

March 6, 2014

Case Laws Income Tax AT

Profit motive - Exemption u/s 11 and 12 - even if principle of res judicata does not apply to the Income-tax proceedings, but the Income-tax Authorities shall have to follow the rule of consistency - AT

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Profit motive - Exemption u/s 11 and 12 - even if principle of ...

Income Tax Exemptions: Res Judicata Doesn't Apply, But Rule of Consistency Ensures Fairness in Sections 11 and 12 Cases.

March 6, 2014

Case Laws Income Tax AT

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