Section 10(23b)

This query is : Resolved

Querist : Anonymous

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.

Ganeshbabu K

Ganeshbabu K (Expert)
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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.

http://indiankanoon.org/doc/142826499/

http://indiankanoon.org/doc/571277/

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