Exemption u/s 11 - On enquiry by assessing officer, it was ...
Exemption Denied: Section 11 Violation Found as Rent Payments Linked to Corpus Donations for Community Hall Use.
May 16, 2017
Case Laws Income Tax AT
Exemption u/s 11 - On enquiry by assessing officer, it was proved that the persons who paid rent of community hall and who paid the corpus donation were same - This is an act of quid pro for hiring the hall and no question of voluntary contribution in this payment. - Exemption denied - Tri.
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