The Kerala High Court has held that, “in order to decide whether the assessee is entitled to the benefit of the exemption under Section 11, it is necessary for the Tribunal to determine whether it satisfies the requirement of Section 11 (4A) of the Income Tax Act”. The Kerala High Court bench consisting of Justice […]
The post Exemption under Section 11 only When Requirements under Sec 11(4A) satisfied: Kerala High Court [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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