Assessee Denied Tax Exemption for Violating Sections 11 and 13 by Granting Concessions to Specified Persons Under 13(3).

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....When the assessee has violated the provisions of section 11 and 13 by giving concession to the persons, who are specified persons u/s 13(3), being so, assessee cannot be granted exemption u/s 11 - AT....