Tax free bonds - benefit u/s 10 (15) (iv) - The expression “in respect of,” unlike the term “on,” has a...

Tax free bonds - benefit u/s 10 (15) (iv) - The expression “in respect of,” unlike the term “on,” has a wider connotation and would embrace a larger subject matter. On the other hand, “interest … on the bond or deposit” would mean what is actually yielded by the bonds and nothing else. - HC .....

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