Donor-directed corpus contributions retain capital character despite exemption claims under section 10(23C)(vi), preventing their treatment as taxable...
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Benefit of exemption in import of crude palm oil - there is no evidence that appellant did not have to carry out the refining process before using it in the manufacture of their baked products - exemption cannot be denied - AT
Benefit of exemption in import of crude palm oil - there is no evidence that appellant did not have to carry out the refining process before using it in the manufacture of their baked products - exemption cannot be denied - AT
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