https://www.taxtmi.com/caselaws?id=11668 Retrospective amendment of section 13(1)(d) and proviso (iia) allowed charitable trusts time until 31 March 1993 to disinvest from impermissible investments, so holdings contrary to section 11(5) during the relevant period did not forfeit exemption under section 11. On that basis, the assessee retained full section 11 benefit, and the related issue on section 80L ceased to survive for consideration. en-us Thu, 21 Mar 2002 00:00:00 +0530 Fri, 05 Feb 2010 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11668 Retrospective amendment of section 13(1)(d) and proviso (iia) allowed charitable trusts time until 31 March 1993 to disinvest from impermissible investments, so holdings contrary to section 11(5) during the relevant period did not forfeit exemption under section 11. On that basis, the assessee retained full section 11 benefit, and the related issue on section 80L ceased to survive for consideration. Case-Laws Income Tax Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11668