Exemption u/s 11 - trust which was not registered u/s.12A - ...
Unregistered Trusts u/s 12A: Corpus Donations Count as Income, No Section 11 Exemption Available.
July 28, 2021
Case Laws Income Tax AT
Exemption u/s 11 - trust which was not registered u/s.12A - Addition of corpus donation - voluntary contribution received by the trust with a specific direction that they form part of corpus of the trust is income of the trust within the meaning of section 11 & 12 of the Income Tax Act, 1961. - AT
View Source