Exemption u/s 11 - Denial of exemption disputing the charitable ...

Court Upholds Exemption for Assessee's Charitable Activities u/s 11; Aligns with Section 2(15) of Income Tax Act.

July 1, 2021

Case Laws Income Tax AT

Exemption u/s 11 - Denial of exemption disputing the charitable nature of activities carried out by the assessee in terms of section 2(15) - the assessee-authority is carrying out charitable activities with object of general public utility in accordance with section 2(15) of the Act and the same cannot be termed as commercial or of business nature for the purpose of proviso to section 2(15) of the Act. - AT

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Exemption u/s 11 - Denial of exemption disputing the charitable ...

Court Upholds Exemption for Assessee's Charitable Activities u/s 11; Aligns with Section 2(15) of Income Tax Act.

July 1, 2021

Case Laws Income Tax AT

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