https://www.taxtmi.com/highlights?id=47793 Exemption u/s 11 - the cash (capitation fees) which has been collected by the assessee has not been recorded in the books of the assessee but has been kept outside the regular books - during search cash was not found either of the premises of the assessee or in the hands of the Managing Trustees - deemed to be used in violation of Sec. 13(1)(c) en-us Mon, 08 Jul 2019 06:38:58 +0530 Mon, 08 Jul 2019 06:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47793 Exemption u/s 11 - the cash (capitation fees) which has been collected by the assessee has not been recorded in the books of the assessee but has been kept outside the regular books - during search cash was not found either of the premises of the assessee or in the hands of the Managing Trustees - deemed to be used in violation of Sec. 13(1)(c) Highlights Income Tax Mon, 08 Jul 2019 06:38:58 +0530 https://www.taxtmi.com/highlights?id=47793