Indian National Congress Party (INC-I) not entitled to exemption u/s 13A being failed comply with three conditions of the section 13A
March 29, 2016
High Courts, Income Tax, Judgments
In a recent judgment, the Delhi High Court has held that Indian National Congress Party (INC) (I) not entitled to exemption u/s 13A of the Income tax Act, 1961 for AY 1994-95 being failed to fulfil the three conditions of keeping books of accounts, maintaining records of voluntary contributions …