https://www.taxtmi.com/caselaws?id=250577 The Tribunal upheld the CIT(A)'s order granting exemption under Section 10(10C) and dismissed the department's appeal due to the low tax effect and non-compliance with monetary limits for filing appeals. The judgment highlighted the importance of judicial interpretations over CBDT circulars and affirmed that schemes meeting Rule 2BA conditions are eligible for the exemption under Section 10(10C). en-us Fri, 08 Aug 2014 00:00:00 +0530 Wed, 13 Aug 2014 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250577 The Tribunal upheld the CIT(A)'s order granting exemption under Section 10(10C) and dismissed the department's appeal due to the low tax effect and non-compliance with monetary limits for filing appeals. The judgment highlighted the importance of judicial interpretations over CBDT circulars and affirmed that schemes meeting Rule 2BA conditions are eligible for the exemption under Section 10(10C). Case-Laws Income Tax Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250577