https://www.taxtmi.com/caselaws?id=213298 The Tribunal upheld the validity of the assessment reopening under Section 147, dismissed cross objections due to significant delay, classified income from additional exhibition services as business income, and deemed it ineligible for exemption under Section 10(23C)(iv) due to non-compliance with separate accounting requirements. The revenue's appeals were partly allowed, and the assessee's cross objections were dismissed. en-us Mon, 12 Dec 2011 00:00:00 +0530 Wed, 22 May 2013 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213298 The Tribunal upheld the validity of the assessment reopening under Section 147, dismissed cross objections due to significant delay, classified income from additional exhibition services as business income, and deemed it ineligible for exemption under Section 10(23C)(iv) due to non-compliance with separate accounting requirements. The revenue's appeals were partly allowed, and the assessee's cross objections were dismissed. Case-Laws Income Tax Mon, 12 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213298