https://www.taxtmi.com/caselaws?id=259989 The Assessee successfully challenged the jurisdiction assumed by the Director of Income Tax (Exemptions) under Section 263 of the Income Tax Act. The Tribunal held that the Assessee's receipts from test laboratory and consultancy services were not taxable under Section 2(15) and deemed the Assessee eligible for exemption under Section 11. The Tribunal found the Assessing Officer had properly examined the taxability of the receipts, and the Director's order was quashed as it failed to consider the Assessee's charitable status. Consequently, the Assessee's appeal was allowed, and all proceedings under Section 263 were annulled. en-us Fri, 08 May 2015 00:00:00 +0530 Tue, 18 Aug 2015 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259989 The Assessee successfully challenged the jurisdiction assumed by the Director of Income Tax (Exemptions) under Section 263 of the Income Tax Act. The Tribunal held that the Assessee's receipts from test laboratory and consultancy services were not taxable under Section 2(15) and deemed the Assessee eligible for exemption under Section 11. The Tribunal found the Assessing Officer had properly examined the taxability of the receipts, and the Director's order was quashed as it failed to consider the Assessee's charitable status. Consequently, the Assessee's appeal was allowed, and all proceedings under Section 263 were annulled. Case-Laws Income Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259989