Entity publishing medical research work to improve quality of health care programmes is entitled to sec. 11 relief
June 20, 2014[2014] 45 taxmann.com 399 (Delhi - Trib.)
IT : Where assessee-society, registered under section 12A, carried out techno medical research in collaboration with international organizations like WHO, UNICEF etc. and its research report were published in Medical journals, said activity being in nature of 'education' fell within scope of section 2(15) and, thus, assessee's claim for exemption of income was to be allowed
Regards
Prarthana Jalan
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