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.

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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