Exemption U/s. 10(23-C) (iiiad) even when the assessee had not claimed any exemption under the Section in assessment proceedings

It has been submitted on behalf of the revenue that the Tribunal granted the benefit of Section 10(23-C)(iiiad) without such a claim being made before the assessing officer or the CIT(A).

Held – The assessee trust has taken various steps, including the construction of bui

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