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1996 (6) TMI 32 - KERALA HIGH COURT
Extract:
.......om various properties. It cannot override section 10(22). Hence, this reasoning is also not correct. In the above view of the matter, I quash exhibits P-7, P-9 and P-11 and direct the respondents to grant certificates under section 80G of the Income-tax Act to the petitioner for the assessment years required by it. The original petition is allowed.