Exemption claim was wrongly denied by invoking section 2(15) ...

Exemption Denial u/s 2(15) Overturned; Entity Not Engaged in Trade or Commerce Activities.

September 21, 2016

Case Laws Income Tax AT

Exemption claim was wrongly denied by invoking section 2(15) proviso of the act, since it neither carries out any activity in the nature of trade, commerce business nor any activities or renders any service in relation to the same whilst collecting the impugned cess @ 12 paisa per liter from milk producers in lieu of making them avail the above stated facilitie - AT

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Exemption claim was wrongly denied by invoking section 2(15) ...

Exemption Denial u/s 2(15) Overturned; Entity Not Engaged in Trade or Commerce Activities.

September 21, 2016

Case Laws Income Tax AT

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