https://www.taxtmi.com/caselaws?id=205155 The Tribunal's rejection of the Revenue's appeal could not stand because the Supreme Court had already remitted the assessee's claim for exemption under Section 80P(2)(a)(i) for reconsideration. That remand required examination of the constitutional documents, return particulars, and the scheme's eligibility conditions, which had not been fully considered earlier. In light of the Supreme Court's binding directions, the Tribunal's order was set aside and the matter was sent back for fresh consideration in accordance with that mandate. en-us Tue, 02 Aug 2011 00:00:00 +0530 Mon, 05 Sep 2011 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205155 The Tribunal's rejection of the Revenue's appeal could not stand because the Supreme Court had already remitted the assessee's claim for exemption under Section 80P(2)(a)(i) for reconsideration. That remand required examination of the constitutional documents, return particulars, and the scheme's eligibility conditions, which had not been fully considered earlier. In light of the Supreme Court's binding directions, the Tribunal's order was set aside and the matter was sent back for fresh consideration in accordance with that mandate. Case-Laws Income Tax Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205155