12(2) & 13(6)

Shelly (student) (95 Points)

15 May 2018  
Both the sections are in contradiction to each other. Sec 12(2) says that exemption u/s 11 shall not be available for services provided to specified persons and sec 13(6) says that exemption u/s 11 shall not be denied merely bcoz services ar provided to specified persons. If anyone has clarity on this pl reply at the earliest.