Exemption u/s.10B - if a decision of High Court is available, ...
High Court Decision Supersedes Tribunal Rulings on Section 10B Exemptions of Income Tax Act.
March 28, 2013
Case Laws Income Tax AT
Exemption u/s.10B - if a decision of High Court is available, then the decision of Tribunal, even if that is of Special Bench, cannot override the same. - AT
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