SH. SOHAN LAL,PINJORE vs. ITO, WARD -3, PANCHKULA

In the result, the appeal of the assessee is partly allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

6. We have heard the rival contentions and perused the material available on the record. The issue under consideration relates to whether the assessee is eligible for exemption under section 10(10B) or under section 10(10C) of the Act and it would therefore be necessary to refer to the relevant provisions which have a bearing on the matter under

NIRMALA RANI L/H OF SH. AZAD SINGH,PINJORE vs. ITO, WARD -1, , PANCHKULA