https://www.taxtmi.com/caselaws?id=70920 The Tribunal allowed the appellant's appeal regarding the exemption under section 10(10C) for the assessment year 2003-04. The AO had granted exemption only for the amount actually received during the year, but the Tribunal directed the AO to allow the exemption of Rs. 5,00,000 as claimed by the assessee, citing Circular No. 7 of 2003. Additionally, the Tribunal found that the Revenue authorities erred in denying the full exemption under section 10(10C) and directed the AO to allow the full exemption claimed by the assessee, resulting in the appeal being allowed on this ground. en-us Fri, 18 Nov 2005 00:00:00 +0530 Wed, 18 Jul 2012 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70920 The Tribunal allowed the appellant's appeal regarding the exemption under section 10(10C) for the assessment year 2003-04. The AO had granted exemption only for the amount actually received during the year, but the Tribunal directed the AO to allow the exemption of Rs. 5,00,000 as claimed by the assessee, citing Circular No. 7 of 2003. Additionally, the Tribunal found that the Revenue authorities erred in denying the full exemption under section 10(10C) and directed the AO to allow the full exemption claimed by the assessee, resulting in the appeal being allowed on this ground. Case-Laws Income Tax Fri, 18 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70920