Charitable institute eligible to claim deduction u/s 57 if its income was brought to tax under 'other sources'

INCOME TAX : Where income of assessee charitable educational institution was brought to tax as 'income from other sources' for reason that assessee was not registered as charitable trust under section 12AA, all incidental expenditures laid out by assessee wholly or exclusively for purpose of making or earning such income were also to be allowed under section 57(iii)

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