iv) As the same phenomenon reflecting in your case, please show cause as to why the exemption claimed under section 10(3 8) may not be treated as arranged/fabricated." Case adjourned for 12.07.2017. 9. Detailed Reply/Submission, to query dated 05.07.2017, on 266-319 12.07.2017, with respect to exemption under section 10(38) duly supported by relevant case laws