https://www.taxtmi.com/highlights?id=58345 Exemption u/s.10(23C)(vi) - payment of lease rent to trustees of the trust - ld. CIT(E) had stated that this payment of lease rent is in violation of provisions of Section 13 (1)(c) of the Act. It is pertinent to note that assessee trust had only sought claim of exemption u/s. 10(23C)(vi) of the Act for which the provisions of Section 13(1)(c) need not be looked into as it is only applicable if exemption is claimed u/s.11/12 - AT en-us Sat, 12 Jun 2021 15:42:46 +0530 Sat, 12 Jun 2021 15:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58345 Exemption u/s.10(23C)(vi) - payment of lease rent to trustees of the trust - ld. CIT(E) had stated that this payment of lease rent is in violation of provisions of Section 13 (1)(c) of the Act. It is pertinent to note that assessee trust had only sought claim of exemption u/s. 10(23C)(vi) of the Act for which the provisions of Section 13(1)(c) need not be looked into as it is only applicable if exemption is claimed u/s.11/12 - AT Highlights Income Tax Sat, 12 Jun 2021 15:42:46 +0530 https://www.taxtmi.com/highlights?id=58345