Exemption claimed u/s.10(23B) denied - development of khadi or ...
Exemption u/s 10(23B) Denied Due to Lack of Necessary Certificate for Khadi or Village Industries Development.
January 30, 2016
Case Laws Income Tax AT
Exemption claimed u/s.10(23B) denied - development of khadi or village industries or both (KVIC) - the contention of the assessee that the assessee has made best efforts for obtaining the exemption certificate and in the light of its efforts, exemption may be granted, cannot be accepted, as before allowing exemption, assessee must have exemption certificate - AT
View Source