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Introducing the βIn Favour Ofβ filter in Case Laws.
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Notification exempts Himachal Pradesh State Load Despatch Centre, Shimla (PAN-AAAAH7757E) from income tax u/s 10(46) on specified income: fees/charges under Electricity Act, 2003 and interest on bank deposits. Conditions: no commercial activity, unchanged activities/income nature, filing returns. Retrospective effect for assessment years 2021-2022, 2022-2023, 2023-2024.