https://www.taxtmi.com/caselaws?id=75362 The Court allowed the petition, quashed the impugned order, and directed the respondent to make a fresh decision within one month in accordance with the law. The judgment emphasized the importance of not overly emphasizing technicalities when the essence of the provision is fulfilled, focusing on substantial compliance with the statutory requirements under section 10(23C)(iv) of the Income-tax Act. en-us Thu, 28 Aug 2008 00:00:00 +0530 Tue, 21 Jul 2026 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75362 The Court allowed the petition, quashed the impugned order, and directed the respondent to make a fresh decision within one month in accordance with the law. The judgment emphasized the importance of not overly emphasizing technicalities when the essence of the provision is fulfilled, focusing on substantial compliance with the statutory requirements under section 10(23C)(iv) of the Income-tax Act. Case-Laws Income Tax Thu, 28 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75362