Understanding Exemption vs. Denial under Income Tax Act: Key Differences in Sections 13(1)(d) & 11 Explained.

Exemption to be granted as provided u/s 13(1)(d) or total denial u/s 11 – there is a vital difference between eligibility for exemption and withdrawal of exemption/forfeiture of exemption for contravention of the provisions of law - HC .....

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