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Delay in filing Form 10B cannot deprive trusts of tax exemption; procedure must serve justice, not defeat it: Madras HC [Read Order]

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Delay in filing Form 10B cannot deprive trusts of tax exemption; procedure must serve justice, not defeat it: Madras HC [Read Order]

By Saket-Sourav- 9 months ago

Madras High Court held that delay in filing Form 10B cannot deny trusts tax exemption, stressing that procedure should aid justice, not obstruct it.

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