Wednesday, October 15, 2014

[aaykarbhavan] No denial of sec. 10(23EA) relief to NSE investor protection fund even if it had already claimed sec. 11 relief



No denial of sec. 10(23EA) relief to NSE investor protection fund even if it had already claimed sec. 11 relief

October 15, 2014[2014] 49 taxmann.com 340 (Mumbai - Trib.)
IT : Where NSE Investor Protection Fund Trust claimed exemption under section 11 stating that none of beneficiaries were trading member of NSE which revenue did not accept, matter was to be decided afresh
IT : NSE Investor Protection Fund Trust cannot be denied exemption under section 10(23EA) on ground that source of source was amount of difference arising on auction in case of bad delivery of scrips
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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