Assessee's Favorable Outcome u/s 11: Consistency in Charitable Advances Without Interest Draws No Adverse Inference.

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....Exemption u/s 11 - the case of the assessee was in its favour based on the principles of consistency. Furthermore, the assessee has achieved its own goals by advancing money without charging any interest to the institution which was engaged in charitable activities. Thus no adverse inference can be drawn against the assessee - AT....