Entity engaged in upliftment of sanitation worker and manual scavengers is entitled for sec. 10(26B) exemption: HC

INCOME TAX : Where assessee company was fully owned by Government of India and engaged in work of development of National Safai Karamcharis who were involved in upliftment of Safai Karamcharis and Manual Scavengers who belong to Scheduled Caste, Scheduled Tribe or Other Backward Classes and also in inhumane practice of scavenging and other sanitation activities, it would be entitled to claim benefit of section 10(26B)

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