Exemption u/s 10(23C)(iiiad) – computation of limit of ₹ ...
High Court Rules Sale Proceeds Excluded from Annual Receipts in Section 10(23C)(iiiad) Exemption for Educational Institutions.
August 20, 2014
Case Laws Income Tax HC
Exemption u/s 10(23C)(iiiad) – computation of limit of ₹ 1 crores - sale proceeds of land and bonds cannot be equated to annual receipts as stated u/s 10(23C) - HC
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