https://www.taxtmi.com/highlights?id=68148 Exemption u/s 11 - lease rent paid for land taken on lease for the family trust - Application of section 13(1)(c) r/w 13(3) - only excess rent may be brought to tax in the hands of the assessee and whole of the surplus cannot be brought to tax. - AT en-us Tue, 07 Feb 2023 10:08:07 +0530 Tue, 07 Feb 2023 10:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68148 Exemption u/s 11 - lease rent paid for land taken on lease for the family trust - Application of section 13(1)(c) r/w 13(3) - only excess rent may be brought to tax in the hands of the assessee and whole of the surplus cannot be brought to tax. - AT Highlights Income Tax Tue, 07 Feb 2023 10:08:07 +0530 https://www.taxtmi.com/highlights?id=68148