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P&H HC: Construction of Public Library is a Part of Charitable Function - (06 Aug 2024)

DIRECT TAXATION

Punjab and Haryana High Court has held that the construction of Public Library would form part of charitable function and any work done with the same purpose has to be noticed for granting exemption under Section 80G of the 1961 Act.

Tags : P&H HIGH COURT   S. 80 OF IT ACT   PUBLIC LIBRARY  

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