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Exemption u/s. 10(23G) - Explanation 2 to section 10(23G), as introduced by the Finance Act, 1999 is...

Exemption u/s. 10(23G) - Explanation 2 to section 10(23G), as introduced by the Finance Act, 1999 is declaratory and has to be construed as retrospective as it is retroactive in nature.... - AT .....

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