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Income Tax - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

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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