https://www.taxtmi.com/caselaws?id=235361 The court upheld the Tribunal's decisions on the status of the assessee as an Artificial Juridical Person, exemption under Section 10(23C)(iii)(ad), subsidy and notional interest, interest-free advances, write-off of leasehold properties, and donations. The issue regarding the treatment of amounts received under the Building Fund and Infrastructure Fund was remanded back to the Assessing Authority for further verification. en-us Mon, 18 Mar 2013 00:00:00 +0530 Thu, 31 Aug 2017 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235361 The court upheld the Tribunal's decisions on the status of the assessee as an Artificial Juridical Person, exemption under Section 10(23C)(iii)(ad), subsidy and notional interest, interest-free advances, write-off of leasehold properties, and donations. The issue regarding the treatment of amounts received under the Building Fund and Infrastructure Fund was remanded back to the Assessing Authority for further verification. Case-Laws Income Tax Mon, 18 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235361