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Income Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Exemption u/s 11 - charitable activity u/s 2(15) - extra fees ...


Section 11 Tax Exemption for Charities Not Denied Solely for Charging Extra Fees, Per Orissa High Court Interim Orders.

October 17, 2020

Case Laws     Income Tax     AT

Exemption u/s 11 - charitable activity u/s 2(15) - extra fees collected over and above prescribed fees - capitation fee - benefit of section 11 of the Act cannot be denied to the assessee only on the allegation of charging of extra fees from prescribed limit by taking respectful cognizance of the interim orders of Hon’ble High Court of Orissa. - AT

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