SC: Twin Conditions in Section 10B(8) of IT Act Has to be Fulfilled to Claim Exemption Relief - (13 Jul 2022)
DIRECT TAXATION
Supreme Court has held that for claiming the benefit under Section 10B (8) of the Income Tax (IT) Act, the twin conditions of furnishing a declaration before the assessing officer before due date of filing the original return of income are to be satisfied are mandatorily to be complied with.
Tags : SUPREME COURT EXEMPTION RELIEF INCOME-TAX
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