https://www.taxtmi.com/caselaws?id=219738 The Tribunal allowed the appeal regarding the disallowance of statutory exemption under section 10(10C) of the IT Act, citing precedents in favor of the appellant. The Tribunal remanded issues related to the disallowance of exemption on account of encashment of leave under section 10(10AA) and relief under section 89(1) back to the AO for reconsideration, emphasizing the appellant's right to be heard. The Tribunal directed the AO to re-compute interest charged under section 234D in light of the re-evaluation of other issues, partially allowing the appeal for statistical purposes. en-us Mon, 04 Jun 2012 00:00:00 +0530 Sat, 15 Dec 2012 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219738 The Tribunal allowed the appeal regarding the disallowance of statutory exemption under section 10(10C) of the IT Act, citing precedents in favor of the appellant. The Tribunal remanded issues related to the disallowance of exemption on account of encashment of leave under section 10(10AA) and relief under section 89(1) back to the AO for reconsideration, emphasizing the appellant's right to be heard. The Tribunal directed the AO to re-compute interest charged under section 234D in light of the re-evaluation of other issues, partially allowing the appeal for statistical purposes. Case-Laws Income Tax Mon, 04 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219738