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Debate on Violation of Income Tax Act's Section 11(2) and 13(2)(d) Limits for Trust Loans Exceeding 15.

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....Violation of section 11(2) r.w.s. 13(2)(d) or not - Loans given by assessee to other trusts from unutilized portion exceeded 15% or not – authorities below have failed to consider the provisions of Explanation to section 11(2) and section 11(3)(d) - AT....

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