https://www.taxtmi.com/caselaws?id=255166 The Tribunal allowed the Revenue's appeal, directing the matter to be restored back to the Assessing Officer for re-adjudication of the exemption claim under section 10(23B) in light of the KVIC certificate. The Tribunal emphasized the necessity for the Assessing Officer to have the opportunity to examine the claim of exemption and highlighted that necessary inquiries should be made to ensure compliance with the provisions. The appeal was allowed for statistical purposes. en-us Mon, 29 Sep 2014 00:00:00 +0530 Fri, 09 Jan 2015 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255166 The Tribunal allowed the Revenue's appeal, directing the matter to be restored back to the Assessing Officer for re-adjudication of the exemption claim under section 10(23B) in light of the KVIC certificate. The Tribunal emphasized the necessity for the Assessing Officer to have the opportunity to examine the claim of exemption and highlighted that necessary inquiries should be made to ensure compliance with the provisions. The appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 29 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255166