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Case Law Details

Case Name : ito (Exemption), Vs Progressive Education Society, (ITAT Pune)
Related Assessment Year : 2010-11
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The Assessing Officer has denied the benefit of exemption u/s. 11 and 12 of the Act on the entre surplus generated by the assessee merely for the reason that the assessee has made investment in funds not approved u/s. 10(23D) of the Act. It is no more res integra that where the investments or deposits are made by charitable trust are in violation of section 11(5) of the

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