SLD dismissed against HC's ruling allowing sec. 11 relief taking view that rent paid to trustee wasn't excessive

IT : Where High Court upheld Tribunal's order that rent paid by assessee-trust to a trustee for using land and building was not excessive and, thus, exemption could not be denied to assessee under section 11 by invoking provisions of section 13(1)(c), SLP filed against said order was to be dismissed

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