Denying benefit u/s 10(23)(iiib) - the department has merely ...
Case Laws Income Tax
April 10, 2017
Denying benefit u/s 10(23)(iiib) - the department has merely filed appeal for the sake of filing, otherwise it has also not placed any document on record which can suggest that the assessee does not fulfill criterion contemplated in section 10(23C)(iiiab). - AT
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