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Tax Exemption Denied: Assessee Fails to Meet Section 10(26BBB) Conditions for Ex-Servicemen Welfare Corporation Income.
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Exemption u/s 10(26BBB) - income is not to be included in total income - "any income of a corporation established by a Central, State or Provincial Act for the welfare and economic upliftment of ex-servicemen being the citizens of India" - assessee failed to satisfy the conditions - No exemption.