https://www.taxtmi.com/caselaws?id=67549 The Tribunal held that the assessee was entitled to exemption under section 10(22) for all four assessment years. The Tribunal reversed the Commissioner of Income-tax(A)'s decision to remand the case and directed the AO to allow the exemption. The Tribunal also upheld the validity of the transfer of files and the notice issued under section 148. The department's appeals and the assessee's cross-objections were partly allowed. en-us Wed, 23 Sep 1998 00:00:00 +0530 Fri, 11 Mar 2011 12:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67549 The Tribunal held that the assessee was entitled to exemption under section 10(22) for all four assessment years. The Tribunal reversed the Commissioner of Income-tax(A)'s decision to remand the case and directed the AO to allow the exemption. The Tribunal also upheld the validity of the transfer of files and the notice issued under section 148. The department's appeals and the assessee's cross-objections were partly allowed. Case-Laws Income Tax Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67549