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Income Tax | Section 13(1)(d) Violation Cannot Deny Section 11 Exemption on Entire Income: ITAT Delhi

30 Sept 2026 · 30 Sept 2026By CA Vijayakumar ShettySource: TaxGuru

ITAT Delhi holds Section 13(1)(d) violation affects income from impermissible investments, not a trust’s entire income where shares yield no income. The post Section 13(1)(d) Violation Cannot Deny Section 11 Exemption on Entire Income: ITAT Delhi appeared first on TaxGuru .

Attribution

Original credit: CA Vijayakumar Shetty. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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