https://www.taxtmi.com/caselaws?id=12791 The High Court allowed the petition, overturning the authority's demand for income-tax and royalty. The exemption certificate was upheld, granting the petitioner exemption from income-tax on profits from forest produce trading in the leased Sixth Schedule area. The judgment reiterated the inapplicability of collection at source when income is exempt under section 10(26) of the Income Tax Act, 1961. en-us Thu, 21 Mar 2002 00:00:00 +0530 Fri, 22 May 2009 10:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12791 The High Court allowed the petition, overturning the authority's demand for income-tax and royalty. The exemption certificate was upheld, granting the petitioner exemption from income-tax on profits from forest produce trading in the leased Sixth Schedule area. The judgment reiterated the inapplicability of collection at source when income is exempt under section 10(26) of the Income Tax Act, 1961. Case-Laws Income Tax Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12791