No sec. 10(26BBB) exemption if assessee-company wasn't a corporation established under Central of State Act

IT: When assessee-corporation seeks exemption under section 10 (26BBB), it has to prove that corporation has been established by Central, State or Provincial Act and, therefore, where assessee-corporation was merely registered under Companies Act as any other company, its claim for exemption of income under section 10(26BBB) was to be rejected

from www.taxmann.com Latest Case Laws https://ift.tt/2SiOzT4