Assessee Denied Section 11 Exemption as "Other Income" Exceeds Limits per Second Proviso to Section 2(15.

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....Denial of exemption claimed u/s 11 - receipt of the assessee classified by it as "other income", comprised in it seminars/delegates fees, advertisement and miscellaneous income which far exceeded limits laid down in the second proviso to section 2(15) - exemption denied - AT....