Non granting benefit u/s. 11 and u/s 10(23C) - there is neither ...
Case Laws Income Tax
January 5, 2013
Non granting benefit u/s. 11 and u/s 10(23C) - there is neither any registration u/s. 12AA nor is there any evidence to support the case of the assessee that the donations were received with specific direction that it will form part of corpus of the assessee Institution. - No exemption - AT
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