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    <title>Clarification: Section 11AA applies independently of Section 11AB; compliance with Section 11AB is not mandatory for Section 11AA.</title>
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    <description>Effect of the words “Subject to the provisions contained in Section 11AB” inserted in section 11AA - The contention therefore, that for applying section 11AA, all conditions provided in section 11AB must be satisfied, is devoid of any merits. - HC</description>
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      <description>Effect of the words “Subject to the provisions contained in Section 11AB” inserted in section 11AA - The contention therefore, that for applying section 11AA, all conditions provided in section 11AB must be satisfied, is devoid of any merits. - HC</description>
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