SEO Sai Gr. Hosp.
208475 Points
Joined July 2016
Read: The Supreme Court decision in the case of Lawrence Singh Ingty [1968] 68 ITR 272, is that for the purpose of considering the exemption available under section 10(26), the section would have to be read as if the words ’who is not in the service of the Government’ do not find a place therein. Consequently, Government servants will be entitled to the exemption only if they are otherwise eligible for the exemption.