Section 10(23AA) Exemption Allowed to whom- HC Analyses

CIT Vs Army Wives Welfare Association (Allahabad High Court)

Section 10(23AA) Exemption u/s allowed only if income received on behalf of regimental fund or non-public fund established by the armed forces of the Union

In the given case the benefit of exemption under Section 10(23AA) of the Act of 1961 was denied to the assessee as it was not claimed at the time of submission of return. It was claimed at the time of assessment. Aggrieved by the order of Assessing Authority, the assessee preferred an app

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