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Exemption claimed u/s.10(23B) denied - development of khadi or village industries or both (KVIC) - the contention of the assessee that the assessee has made best efforts for obtaining the exemption certificate and in the light of its efforts, exemption may be granted, cannot be accepted, as before allowing exemption, assessee must have exemption certificate - Tri

Income Tax - Exemption claimed u/s.10(23B) denied - development of khadi or village industries or both (KVIC) - the cont .....

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