Sub-section (2) : Where difference between rent received by assessee from ‘specified persons’ covered under section 13(3) and rental value adopted by Assessing Officer was less than 10 per cent, rent received by assessee could not said as inadequate under section 13(2)(b), so as to deny exemption under section 11 to assessee – Deputy Commissioner of Income-tax (Exemption) v. Indian Grameen Services – [2024] 163 taxmann.com 409 (Delhi – Trib.)
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