https://www.taxtmi.com/caselaws?id=3453 The Court dismissed the appeals challenging the Tribunal's order under Section 260A of the Income Tax Act, 1961, which considered fresh grounds in appeal. The Tribunal's decision to remand the matter back to the lower authority was upheld, emphasizing the need for proper evidence to support the exemption claim under Section 11 of the Act. The Court found no error in the Tribunal's adjudication on fresh grounds raised by the Department, requiring permission to raise such grounds. The decision to remand the issue for further examination by the CIT(A) was based on the necessity of a proper assessment of the nature of receipts for exemption. en-us Fri, 15 Jun 2007 00:00:00 +0530 Mon, 25 Aug 2008 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3453 The Court dismissed the appeals challenging the Tribunal's order under Section 260A of the Income Tax Act, 1961, which considered fresh grounds in appeal. The Tribunal's decision to remand the matter back to the lower authority was upheld, emphasizing the need for proper evidence to support the exemption claim under Section 11 of the Act. The Court found no error in the Tribunal's adjudication on fresh grounds raised by the Department, requiring permission to raise such grounds. The decision to remand the issue for further examination by the CIT(A) was based on the necessity of a proper assessment of the nature of receipts for exemption. Case-Laws Income Tax Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3453