https://www.taxtmi.com/caselaws?id=65818 The Appellate Tribunal upheld the assessee's claim for income exemption under s. 10(26) of the IT Act, 1961, based on the tribal area status of business activities in Shillong. The Tribunal dismissed the Revenue's appeals and directed the Income-tax Officer to reexamine specific aspects like tarpaulin business sales in Calcutta and transport business activities for accurate tax liability determination. The appeals were partly allowed with instructions for further review by the ITO. en-us Tue, 13 Aug 1985 00:00:00 +0530 Fri, 18 Feb 2011 18:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65818 The Appellate Tribunal upheld the assessee's claim for income exemption under s. 10(26) of the IT Act, 1961, based on the tribal area status of business activities in Shillong. The Tribunal dismissed the Revenue's appeals and directed the Income-tax Officer to reexamine specific aspects like tarpaulin business sales in Calcutta and transport business activities for accurate tax liability determination. The appeals were partly allowed with instructions for further review by the ITO. Case-Laws Income Tax Tue, 13 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65818