Claim for exemption u/s 11 - charging fee for services - the ...
Case Laws Income Tax
January 24, 2017
Claim for exemption u/s 11 - charging fee for services - the proviso to section 2(15) of the Act cannot be invoked to exclude assessee Trust from the purview of section 2(15) of the Act since the said proviso only seeks to exclude institutions which are carrying on regular business - AT
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