Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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Exemption u/s 11 - AO has proceeded to classify assessee’s activities as ‘hybrid’, charitable as well as mutual activity - since the assessee is registered as a charitable trust, the application of principle of mutuality for the computation of its income is not required to be gone into as the income is to be computed as per Section 11, 12 and 13 of the Act
Exemption u/s 11 - AO has proceeded to classify assessee’s activities as ‘hybrid’, charitable as well as mutual activity - since the assessee is registered as a charitable trust, the application of principle of mutuality for the computation of its income is not required to be gone into as the income is to be computed as per Section 11, 12 and 13 of the Act
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