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of <h1>High Court rules in favor of assessee on pranamis exemption under Income-tax Act</h1> The High Court of Patna ruled in favor of the assessee, Sarbamangala Devi, and Dr. P. R. Chakarvarty, regarding the exemption of pranamis under section ... Income, Pranamis The High Court of Patna ruled in favor of the assessee, Sarbamangala Devi, and Dr. P. R. Chakarvarty, regarding the exemption of pranamis under section 10(3) of the Income-tax Act, 1961 for the assessment years 1967-68 to 1971-72. The Tribunal's decision was upheld, and each assessee will bear their own costs.
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