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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Exemption u/s 10(26) - denial of exemption relief to the two ...

Income Tax

September 23, 2019

Exemption u/s 10(26) - denial of exemption relief to the two partnership firms that was formed by two tribal individuals - sec. 10(26) pre-possess “any person” who is also a member of a Scheduled Tribe as against sec. 10(26A) and 10(26AAA) applicable in case of specified categories of person respectively - Benefit of exemption not allowed.

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