https://www.taxtmi.com/caselaws?id=39711 The court held that the assessee was not entitled to claim a refund of tax deducted at source for total income earned from interest on securities, except for income from the debenture redemption (sinking) fund, which was exempt under Section 81(i)(a). The claim for exemption under Section 81(v) was denied due to total income exceeding Rs. 20,000. The court ruled against the assessee, with costs awarded to the Commissioner of Income-tax. en-us Fri, 24 Sep 1971 00:00:00 +0530 Mon, 19 Apr 2010 17:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39711 The court held that the assessee was not entitled to claim a refund of tax deducted at source for total income earned from interest on securities, except for income from the debenture redemption (sinking) fund, which was exempt under Section 81(i)(a). The claim for exemption under Section 81(v) was denied due to total income exceeding Rs. 20,000. The court ruled against the assessee, with costs awarded to the Commissioner of Income-tax. Case-Laws Income Tax Fri, 24 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39711