https://www.taxtmi.com/caselaws?id=255582 The Tribunal partly allowed the Revenue's appeal for various assessment years, maintaining exemptions under Sections 10(34) and 10(38) for dividend income and mutual fund units but denying the exemption under Section 10(23C)(iiiae) for interest income. The Tribunal dismissed the Revenue's technical objections regarding Rule 46A and upheld the CIT(A)'s decisions for the most part, except for the exemption on interest income under Section 10(23C)(iiiae) for certain years. en-us Wed, 07 Jan 2015 00:00:00 +0530 Wed, 21 Jan 2015 08:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255582 The Tribunal partly allowed the Revenue's appeal for various assessment years, maintaining exemptions under Sections 10(34) and 10(38) for dividend income and mutual fund units but denying the exemption under Section 10(23C)(iiiae) for interest income. The Tribunal dismissed the Revenue's technical objections regarding Rule 46A and upheld the CIT(A)'s decisions for the most part, except for the exemption on interest income under Section 10(23C)(iiiae) for certain years. Case-Laws Income Tax Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255582