21 results for “charitable trust”+ Section 246Aclear
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Bench: Ms. Astha Chandra & Shree G.D. Padmahshali
trust place is not as per the provisions of the Act at the time of survey. Provisions of section 133A prior to its amendment by the Finance Act, 2017 w.e.f. 01.04.2017 and after the said amendment was brought to the notice of the Ld. CIT(A). It was contended that the survey was conducted on the assessee on 06.09.2013 which