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Income Tax - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Charitable trust - Exemption u/s 11 - benefit to the persons ...

Case Laws     Income Tax

March 6, 2013

Charitable trust - Exemption u/s 11 - benefit to the persons referred to in S. 13(3) - After the expiry of the leased period, it is always open to the assessee to remove the constructions and, therefore, no benefit would directly enure to the benefit of the trustees. - HC

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