TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the assessee was entitled to refund of Education Cess and Secondary Higher Education Cess under the area based exemption notification.
Analysis: The issue had already been decided by the Supreme Court in favour of the assessee, and the Tribunal treated the question as no longer res integra. Following that binding position, the Tribunal held that refund of Education Cess and Secondary Higher Education Cess was admissible under the exemption notification.
Conclusion: The issue was decided in favour of the assessee and the impugned orders were set aside.
TaxTMI 
TaxTMI 
