The Ranchi bench of the Income Tax Appellate Tribunal (ITAT) directed re-adjudication since the claim of exemption under section 10(23C)(iiiad) of the Income Tax Act,1961 was rejected without proper verification. M/s Gossner Theological College, the appellant assessee was a society engaged in running a college in the name of Gossner Theological College affiliated to Serampore,…
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