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Delhi High Court Validates ₹247 Crore Long-Term Capital Gains Exemption: Clarifies Interplay Between Section 10(38) and Section 115JB, Rules LTCG Exemption Under Normal Provisions Unaffected by MAT Inclusion
Court’s Decision The Delhi High Court rejected the Revenue’s contention that the exemption under Section 10(38) of the Act was improperly allowed. It held that the Assessee was entitled to…
