Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Scope of Section 115 BBC on trust - Registration under Section 12A denied - anonymous donations received by the Assessee would qualify for deduction and it cannot be included in its assessable income. - HC
Scope of Section 115 BBC on trust - Registration under Section 12A denied - anonymous donations received by the Assessee would qualify for deduction and it cannot be included in its assessable income. - HC
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