https://www.taxtmi.com/caselaws?id=242587 Exemption claims under Sections 10B and 80HHC cannot be rejected without examining the documentary material relied on by the assessee and applying the statutory requirements to those facts. Where the authorities have not considered the relevant certificate, audit report, or other supporting records, and prior directions for reconsideration have not been properly carried out, the appropriate course is remand for fresh adjudication. The Assessing Authority must then consider the full material, the applicable provisions, and earlier orders in the assessee's own case before passing a fresh order in accordance with law. en-us Mon, 28 Oct 2013 00:00:00 +0530 Sat, 18 Jan 2014 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242587 Exemption claims under Sections 10B and 80HHC cannot be rejected without examining the documentary material relied on by the assessee and applying the statutory requirements to those facts. Where the authorities have not considered the relevant certificate, audit report, or other supporting records, and prior directions for reconsideration have not been properly carried out, the appropriate course is remand for fresh adjudication. The Assessing Authority must then consider the full material, the applicable provisions, and earlier orders in the assessee's own case before passing a fresh order in accordance with law. Case-Laws Income Tax Mon, 28 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242587