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Income Tax - Highlights / Catch Notes

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Scope of term charitable purpose u/s 2(15) - improvement of ...


"Charitable Purpose" in Section 2(15) Includes Enhancing Science Education with Superior Materials and Methods.

May 25, 2014

Case Laws     Income Tax     AT

Scope of term charitable purpose u/s 2(15) - improvement of educational standard of science students by making available superior course material and methodology for examination in this behalf - There was no merit in the order of AO to give a restricted meaning - AT

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