https://www.taxtmi.com/caselaws?id=388211 The Tribunal ruled in favor of the assessee, confirming the validity of their registration under Section 12A, acknowledging their qualification under the sixth limb of Section 2(15), and reversing the treatment of residual receipts as taxable income under Section 11 of the Act. The appeal was allowed in favor of the assessee, directing the tax authority to delete the imposed tax. en-us Fri, 11 Oct 2019 00:00:00 +0530 Mon, 11 Nov 2019 09:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388211 The Tribunal ruled in favor of the assessee, confirming the validity of their registration under Section 12A, acknowledging their qualification under the sixth limb of Section 2(15), and reversing the treatment of residual receipts as taxable income under Section 11 of the Act. The appeal was allowed in favor of the assessee, directing the tax authority to delete the imposed tax. Case-Laws Income Tax Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388211