https://www.taxtmi.com/caselaws?id=216175 The court accepted the respondents' statement that the circular did not prohibit authorities from considering eligibility under Section 10(10C) in accordance with the law. Authorities were directed to decide on the exemption independently of the circular and not solely rely on it. The CBDT was requested to consider issuing instructions similar to those for RBI employees, emphasizing that the circular should not bind authorities in determining exemption eligibility. en-us Fri, 17 Aug 2012 00:00:00 +0530 Fri, 31 Aug 2012 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216175 The court accepted the respondents' statement that the circular did not prohibit authorities from considering eligibility under Section 10(10C) in accordance with the law. Authorities were directed to decide on the exemption independently of the circular and not solely rely on it. The CBDT was requested to consider issuing instructions similar to those for RBI employees, emphasizing that the circular should not bind authorities in determining exemption eligibility. Case-Laws Income Tax Fri, 17 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216175