https://www.taxtmi.com/highlights?id=74055 Exemption u/s 11 - denial of claim as assessee has collected capitation fees - documents seized from employees cannot be considered as having any evidentiary value and cannot be considered to have trustworthiness, since no other corroborative material was brought on record to support the veracity of the same. - AT en-us Tue, 09 Jan 2024 08:35:49 +0530 Tue, 09 Jan 2024 08:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74055 Exemption u/s 11 - denial of claim as assessee has collected capitation fees - documents seized from employees cannot be considered as having any evidentiary value and cannot be considered to have trustworthiness, since no other corroborative material was brought on record to support the veracity of the same. - AT Highlights Income Tax Tue, 09 Jan 2024 08:35:49 +0530 https://www.taxtmi.com/highlights?id=74055