Exemption u/s 11 - activity of the assessee of letting out ...
Case Laws Income Tax
June 26, 2020
Exemption u/s 11 - activity of the assessee of letting out gallery frequently for a price - Whether qualify as being called in the nature of charity - Proviso to Section 2(15) was not designed to hit at those institutions, which had the advancement of the objects of general public utility at their hearts and were charity institutions.
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