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Court Rules Royalty from IPR as Non-Business, Qualifies for Tax Exemption u/ss 2(15) & 10(23C.

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Full Text of the Document

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....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....

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