SC: Admits Congress party’s SLP against Sec. 13A exemption denial for flouting audit report conditionality

Jan 08,2018

SC admits Indian National Congress’s (‘INC’, assessee) SLP against Delhi HC judgment; HC had denied tax exemption u/s. 13A to Congress party for AY 1994-95 for violating  the requirement of maintaining audited accounts and furnishing those accounts in terms of the proviso to Sec. 13A; HC had strictly construed conditionality attached to availing Sec. 13A exemption and had refused to accept audit report filed by Congress party after completion of assessment; HC had also qu...

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