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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Registration under section 12AA denied - for serving a chartable ...


Section 12AA Registration Denied: Charitable Purpose Valid Even if Benefiting Only a Section of the Public.

September 14, 2015

Case Laws     Income Tax     AT

Registration under section 12AA denied - for serving a chartable purpose, it is not necessary that the object should be for the benefit of the whole mankind or all persons in a country or a State and it is sufficient if the intention is to benefit, a section of the public as distinguished from a specific individual or person - AT

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