https://www.taxtmi.com/caselaws?id=265793 The appeal before ITAT MUMBAI centered on the disallowance of exemption claimed under section 54EC of the Income-tax Act, 1961. The Tribunal ruled in favor of the assessee, overturning the disallowance and allowing the exemption claim. The issues concerning the validity of assessment under section 143(3) read with section 147 and the charging of interest under sections 234A and 234B were also addressed, with relief granted to the assessee on these matters. en-us Wed, 23 Apr 2014 00:00:00 +0530 Thu, 15 Oct 2015 21:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265793 The appeal before ITAT MUMBAI centered on the disallowance of exemption claimed under section 54EC of the Income-tax Act, 1961. The Tribunal ruled in favor of the assessee, overturning the disallowance and allowing the exemption claim. The issues concerning the validity of assessment under section 143(3) read with section 147 and the charging of interest under sections 234A and 234B were also addressed, with relief granted to the assessee on these matters. Case-Laws Income Tax Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265793