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2021 (2) TMI 861 - SCH - Income TaxExemption under Section 10(22) - whether the Assessee who is entitled to exemption under Section 10(22) can claim the benefit thereof for the purpose of income deemed to be chargeable to tax under Section 68? - HC held se of the word income in sub-section (22) of Section 10 of the Act is wide enough to include deemed income under Section 68 of the Act - HELD THAT - Civil appeal is dismissed on the ground of low tax effect. Question of law is kept open.
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