2021 (2) TMI 861

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..... 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 'i .....

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..... d, Senior Advocates ( Ms. Gargi Khanna, Mrs. Anil Katiyar and B. V. Balaram Das, Advocates, with them) For the Respondent : Rajiv Tyagi, Rohit Gupta, Satymev Sabarn and Rahul Tyagi, Advocates .....

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