https://www.taxtmi.com/caselaws?id=1786 The High Court of Delhi held that an Assessee entitled to exemption under Section 10(22) of the Income Tax Act, 1961 can claim the benefit for income deemed chargeable under Section 68. The Court emphasized the liberal interpretation of exemption provisions and dismissed the appeal, finding no substantial question of law for consideration. en-us Mon, 30 Apr 2007 00:00:00 +0530 Sat, 02 Aug 2008 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1786 The High Court of Delhi held that an Assessee entitled to exemption under Section 10(22) of the Income Tax Act, 1961 can claim the benefit for income deemed chargeable under Section 68. The Court emphasized the liberal interpretation of exemption provisions and dismissed the appeal, finding no substantial question of law for consideration. Case-Laws Income Tax Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1786