Sri.Subhash Babu Sukumaran, Varkala vs Theito, Trivandrum on 24 September, 2020
Similar is the decision of the Hon'ble Madras High Court in
the case of CIT v. G.V.Venugopal in Tax Case (Appeal) No.983
of 2004. It was the submission that the assessee may be
granted the benefit of exemption u/s 10(10C) of the Act.