ITAT adjudicated a tax exemption dispute under Section 10(26)...

ITAT adjudicated a tax exemption dispute under Section 10(26) regarding income from scheduled areas. The tribunal found that the lower appellate authority (CIT(A)) did not provide adequate opportunity for the assessee to substantiate the exemption claim. Consequently, the ITAT set aside the previous order and remanded the case for de novo proceedings. The tribunal directed the CIT(A) to: 1. Reconsider the assessee's submissions 2. Provide reasonable opportunity for hearing 3. Allow the assessee to explain the exemption claim All appeal grounds were allowed for statistical purposes, mandating a fresh evaluation of the tax exemption status.

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