https://www.taxtmi.com/caselaws?id=264966 The tribunal allowed the Revenue's appeal for statistical purposes, directing a fresh assessment by the Assessing Officer to determine the exemption status under section 10(21) for the income of the Assessee's research centre for the assessment year 2005-06. The tribunal emphasized the need for a thorough examination of all relevant factors and granting the Assessee a fair opportunity to present its case. en-us Wed, 05 Aug 2015 00:00:00 +0530 Sun, 04 Oct 2015 21:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264966 The tribunal allowed the Revenue's appeal for statistical purposes, directing a fresh assessment by the Assessing Officer to determine the exemption status under section 10(21) for the income of the Assessee's research centre for the assessment year 2005-06. The tribunal emphasized the need for a thorough examination of all relevant factors and granting the Assessee a fair opportunity to present its case. Case-Laws Income Tax Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264966