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Income Tax - Highlights / Catch Notes

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Grant of registration u/s 12A (a) - charitable activities - ...


Urban Development Authority's Section 12A(a) Charitable Status Challenged Due to Profit Motive in Activities.

August 4, 2017

Case Laws     Income Tax     AT

Grant of registration u/s 12A (a) - charitable activities - urban development authority engaged in the object of "advancement of any other object of general public utility‟ - it is apparent that the activities of the assessee has "profit motive" and therefore it is carrying on the business.

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