Assessment of trust - construction of Public Toilets under the ...

Funds for Public Toilets Under Swach Bharat Not Considered Taxable Income Due to Fiduciary Capacity.

January 15, 2024

Case Laws Income Tax AT

Assessment of trust - construction of Public Toilets under the Central Government Scheme “Swach Bharat Abhiyan' - Swach Bharat Fund directly transferred to the Balance sheet without taking it into Income & expenditure account of the assessee - the assessee is not the owner of the funds but holding the same in fiduciary capacity, hence, no addition is called for on this account - AT

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Assessment of trust - construction of Public Toilets under the ...

Funds for Public Toilets Under Swach Bharat Not Considered Taxable Income Due to Fiduciary Capacity.

January 15, 2024

Case Laws Income Tax AT

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