M/S SRI BALAJI CORPORATE SERVICES vs. UNION OF INDIA MINISTRY OF FINANCE
WP/43206/2018HC Karnataka21 Apr 2022
Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar
Section 96
96 of the
said Act of 2013, the CBDT Circular dated 25.10.2016,
Section 194-LA and Section 10(37) of the I.T.Act would
also be applicable to all awards and compensation
subsequent to 01.01.2014, all of which, would be entitled to
40
the benefit of exemption from payment of income tax and
from tax deduction at source(TDS
