https://www.taxtmi.com/caselaws?id=235416 The High Court allowed the appeals, set aside the Tribunal's order, and restored the Commissioner of Income-tax (Appeals)'s decision, granting the assessee exemption under section 11 for the relevant assessment years. The court emphasized the need to consider the reasonableness of payments under section 13(2) and found that the payments to SSSPL were legitimate and necessary for the assessee's operations. en-us Thu, 28 Feb 2013 00:00:00 +0530 Thu, 01 Aug 2013 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235416 The High Court allowed the appeals, set aside the Tribunal's order, and restored the Commissioner of Income-tax (Appeals)'s decision, granting the assessee exemption under section 11 for the relevant assessment years. The court emphasized the need to consider the reasonableness of payments under section 13(2) and found that the payments to SSSPL were legitimate and necessary for the assessee's operations. Case-Laws Income Tax Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235416