Tribunal Upholds Exemption for Superannuation Fund u/s 10(25)(iii) Despite Citation Error by Assessee.

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....Exemption claimed u/s 10(25)(iii) - approved superannuation fund - The learned Tribunal was justified in upholding the exemption irrespective of the fact that the provision of the law, under which exemption was quoted, was not correctly mentioned by the assessee. - HC....