Tax Exemption u/s 10(23C) Stands Without Incriminating Evidence Affecting Assessment (23C.

Exemption u/s 10(23C) - unaccounted money - there is no incriminating material existing pursuant to search, which could have disturbed the concluded assessment in case of the assessee. Therefore, even on this ground, the exemption u/s 10(23C) cannot be denied to the assessee. - AT .....

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