Section 293C of ITA, 1961 : Section 293C: Power To Withdraw Approval
ITA, 1961
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Explanation using Example
Imagine a software company, "Tech Innovations," has received approval from the Income Tax Authority to operate under a tax-exempt status due to its involvement in scientific research. This approval is granted under a specific provision of the Income-tax Act, 1961, which allows for such exemptions.
However, upon a subsequent review, it is discovered that "Tech Innovations" has shifted its focus primarily to com...
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