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Section 2(15) Interpretation: Seminar and Conference Activities Classified Separately for Tax Exemption u/s 11.

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Full Text of the Document

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....Exemption u/s 11 - the activities of the assessee in organizing seminars and conferences, etc. can be seen de hors its main object of general public utility so as to bring the case within the ambit of first proviso to section 2(15). - AT....