High Court Upholds ITAT Decision: Tax Exemption for Fund Supporting 'Safai Karmacharis' u/s 10(26B) Validated.

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....Exemption u/s 10(26B) - infrastructure capital fund - promotion of interest of members of SC, ST, OBC community only and the target group of the assessee are ‘ Safai Karmacharis’, who may or may not belong to SC, ST or OBC community - Since the Tribunal which is the highest fact finding authority has given a categorical finding, exemption granted by the ITAT sustained - HC....