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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

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

Case Laws     Income Tax

September 21, 2016

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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