Exemption Denied for Royalty and Consultancy Charges u/s 80HH and 80-I of Income Tax Act.

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....Exemption of the amount received as royalty/consultancy charges under Section 80HH and Section 80-I of the Act - the consultancy has no nexus with the objects as mentioned in Section 80HH & 80-I of the Act. - Exemption denied - HC....