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Disallowance of exemption u/s.11 - it is only the income from such investment or deposit which has been made in violation of section 11(5) that is liable to be taxed and violation under section 13(1)(d) does not result in denial of exemption u/s 11 to the total income of the assessee - HC

Income Tax - Disallowance of exemption u/s.11 - it is only the income from such investment or deposit which has been mad .....

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