Assessee Eligible for Section 11 Tax Exemption: FDRs Remain Intact, Interest and Maturity Proceeds Support Claim.

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....Exemption u/s 11 - it is apparent that the assessee’s funds have not been parted away as the FDRs were lying intact in the bank, the assessee has received interest thereon and got the maturity proceeds in the next year - therefore, assessee is eligible for exemption u/s 11 of the Act - AT....