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Entitlement to exemption u/s 11 - there is a violation of sec. 13(1)(c) of the Act as the assessee invested funds in a limited company where the trustee is the Managing Director and his wife is a Director - where the nonexempt portion of relevant income arises as a consequence of the contravention of the provisions of sec. 13(1)(c) or (d), the said income would be subject to tax at the maximum marginal rate. - Tri

Income Tax - Entitlement to exemption u/s 11 - there is a violation of sec. 13(1)(c) of the Act as the assessee invested .....

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