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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Exemption claimed u/s 10(25)(iii) - approved superannuation fund ...


Tribunal Upholds Exemption for Superannuation Fund u/s 10(25)(iii) Despite Citation Error by Assessee.

September 30, 2019

Case Laws     Income Tax     HC

Exemption claimed u/s 10(25)(iii) - approved superannuation fund - The learned Tribunal was justified in upholding the exemption irrespective of the fact that the provision of the law, under which exemption was quoted, was not correctly mentioned by the assessee. - HC

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