Anonymous donation towards construction of building eligible for Section 11 exemption

CIT Vs. MBA Nahata Charitable Trust (Karnataka High Court)

Explore the Karnataka High Court’s decision in CIT Vs. MBA Nahata Charitable Trust regarding donations, exemptions, and assessment under Section 11 of the Income Tax Act.

 The records clearly disclose that the assessee is a Charitable Trust duly registered under Section 12A of the Act. For the assessment yetirs referred to above, the assessee had filed return of income shoving receipt of donations tow

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