Eligibility for exemption u/s 11 - Section 2(15) and the ...

October 26, 2020

Case Laws Income Tax AT

Eligibility for exemption u/s 11 - Section 2(15) and the corresponding sections including Sections 11, 12, 12A and 12AA are independent of Section 10(20A) of the Act. Upon the omission of Section 10(20A), the provisions of the other sections were not affected. They remained intact. An assessee could have been entitled to the provisions of Section 10(20A) and the other provisions simultaneously. The omission of one, however, does not affect the validity or the existence of the others. - AT

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Eligibility for exemption u/s 11 - Section 2(15) and the ...

October 26, 2020

Case Laws Income Tax AT

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