Denial of benefit u/s 11 - diversion of income - On a plain ...
Income Tax
December 25, 2018
Denial of benefit u/s 11 - diversion of income - On a plain reading of Sections 11 and 13 of the Act, it is clear that the legislature did not contemplate the denial the benefit of Section 11 of the Act to the entire income of the Trust.
View Source