Section 10(23C)(iiiab) Exemption: Rule 2BBB Inapplicable for 33.5% Government-Financed Institutions in Relevant Assessment Year.

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....Exemption u/s. 10(23C)(iiiab) - Applicability of Rule 2BBB - Percentage of Government Grant for considering university, hospital etc. as substantially financed by the Government - assessee had received grant at 33.5% of the total receipt - The Rule 2BBB was not applicable during the impugned assessment year. - AT....