Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>The civil appeal was dismissed due to low tax effect, but the question of law was left open.</h1> The civil appeal was dismissed due to low tax effect, but the question of law was left open. - [2021] 431 ITR 52 (SC) Exemption under Section 10(22) - whether the Assessee who is entitled to exemption under Section 10(22) can claim the benefit thereof for the purpose of income deemed to be chargeable to tax under Section 68? - HC held se of the word 'income' in sub-section (22) of Section 10 of the Act is wide enough to include deemed income under Section 68 of the Act - HELD THAT:- Civil appeal is dismissed on the ground of low tax effect. Question of law is kept open. The civil appeal was dismissed due to low tax effect, but the question of law was left open.