https://www.taxtmi.com/caselaws?id=220235 The court denied the petitioner's claim for exemption from tax deduction on interest income under a notification issued by the Government of India, as the notification specifically excluded societies registered under the Travancore-Kochi Literary Scientific and Charitable Societies Registration Act 1955. The court advised the petitioner to seek relief through the assessing officer under Section 197 of the Income Tax Act for possible lower tax deduction, emphasizing the strict interpretation of exemption provisions. The petitioner was directed to follow the application process under Section 197 for potential relief, as the exemption could not be granted based on the specific registration requirement in the notification. en-us Mon, 31 Dec 2012 00:00:00 +0530 Wed, 16 Jan 2013 06:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220235 The court denied the petitioner's claim for exemption from tax deduction on interest income under a notification issued by the Government of India, as the notification specifically excluded societies registered under the Travancore-Kochi Literary Scientific and Charitable Societies Registration Act 1955. The court advised the petitioner to seek relief through the assessing officer under Section 197 of the Income Tax Act for possible lower tax deduction, emphasizing the strict interpretation of exemption provisions. The petitioner was directed to follow the application process under Section 197 for potential relief, as the exemption could not be granted based on the specific registration requirement in the notification. Case-Laws Income Tax Mon, 31 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220235