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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Benefit of exemptions u/s.11 denied - charitable activity u/s ...

December 31, 2019

Case Laws     Income Tax     AT

Benefit of exemptions u/s.11 denied - charitable activity u/s 2(15) - carrying out planned development of areas as defined and designed by the Government of Gujarat and for carrying out infrastructural activities relating thereto - such activity falls under the category of 'advancement of general public utility. - Benefit of exemption allowed.

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