https://www.taxtmi.com/caselaws?id=63884 The Appellate Tribunal held that the assessee was entitled to claim the full amount of scholarship before the appellate authority, even if a lesser amount was initially claimed before the Income Tax Officer. Denying the legitimate claim based on the initial claim amount would be unfair to the assessee. The Tribunal emphasized that revenue authorities should allow all benefits due to assessees under the law, regardless of whether claimed or not, and claiming should not be a condition precedent for allowing benefits. The Tribunal dismissed the department's appeal and upheld the Commissioner (Appeals)' decision to exempt the scholarship amount from tax under section 10(16) of the Income-tax Act. en-us Wed, 10 Aug 1983 00:00:00 +0530 Wed, 02 Feb 2011 15:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63884 The Appellate Tribunal held that the assessee was entitled to claim the full amount of scholarship before the appellate authority, even if a lesser amount was initially claimed before the Income Tax Officer. Denying the legitimate claim based on the initial claim amount would be unfair to the assessee. The Tribunal emphasized that revenue authorities should allow all benefits due to assessees under the law, regardless of whether claimed or not, and claiming should not be a condition precedent for allowing benefits. The Tribunal dismissed the department's appeal and upheld the Commissioner (Appeals)' decision to exempt the scholarship amount from tax under section 10(16) of the Income-tax Act. Case-Laws Income Tax Wed, 10 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63884