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Section 10(23b)

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Querist : Anonymous

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Querist : Anonymous (Querist)
05 June 2013 Pls suggest me some case laws on section 10(23B) becoz i'hav not found any case law on this section, Its urgent.
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Ganeshbabu K

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Ganeshbabu K (Expert)
05 June 2013 Refer, ITO v Kshittiji Venture Capital Fund

Interest on temporary investments and profit on sale of mutual fund units earned by a venture capital fund was entitled to exemption under section 10(23B) prior to 1-4-2008.


https://indiankanoon.org/doc/142826499/

https://indiankanoon.org/doc/571277/
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