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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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