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Income Tax - Highlights / Catch Notes

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Grant of benefit under Section 10(20) - When even ...

Case Laws     Income Tax

October 14, 2022

Grant of benefit under Section 10(20) - When even respondent/Assessee never claimed the benefit under Section 10(20) of the Income Tax Act, 1961, the High Court is not justified in dismissing the appeals by granting the benefit to the respondent/Assessee under Section 10(20) of the IT Act. - SC

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