Income Exempt u/s 10 Cannot Be Taxed Through Sections 11 and 13, Court Affirms No Precondition Exists.

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....Denial of exemption u/s 11 - the income which is exempt u/s 10 cannot be brought to tax by virtue of sections 11 and 13 of the Act because no such pre condition is provided either u/s 10 or 11 to 13 of Income-tax Act - AT....