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Exemption u/s 11 - lease rent paid for land taken on lease for the family trust - Application of section...

Exemption u/s 11 - lease rent paid for land taken on lease for the family trust - Application of section 13(1)(c) r/w 13(3) - only excess rent may be brought to tax in the hands of the assessee and whole of the surplus cannot be brought to tax. - AT .....

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