https://www.taxtmi.com/highlights?id=14855 Charitable activities u/s 2(15) - exemption u/s 10(23C) - Whether receipt of royalty in lieu of IPR is charitable activity or not - Requirement of separate books of accounts - not a business activity - exemption allowed - HC en-us Tue, 01 Oct 2013 09:05:09 +0530 Tue, 01 Oct 2013 09:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14855 Charitable activities u/s 2(15) - exemption u/s 10(23C) - Whether receipt of royalty in lieu of IPR is charitable activity or not - Requirement of separate books of accounts - not a business activity - exemption allowed - HC Highlights Income Tax Tue, 01 Oct 2013 09:05:09 +0530 https://www.taxtmi.com/highlights?id=14855