https://www.taxtmi.com/caselaws?id=186283 The Tribunal affirmed the eligibility of the assessee for exemption u/s 10AA of the Income-tax Act, 1961. The Appellate Tribunal upheld the decision of the Ld. CIT(A), emphasizing consistency and the burden on the Assessing Officer to justify a different interpretation. The Tribunal dismissed the revenue's appeal, concluding that the order allowing the deduction was legally sound and consistent with past decisions. en-us Tue, 30 Oct 2012 00:00:00 +0530 Tue, 13 Sep 2016 14:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186283 The Tribunal affirmed the eligibility of the assessee for exemption u/s 10AA of the Income-tax Act, 1961. The Appellate Tribunal upheld the decision of the Ld. CIT(A), emphasizing consistency and the burden on the Assessing Officer to justify a different interpretation. The Tribunal dismissed the revenue's appeal, concluding that the order allowing the deduction was legally sound and consistent with past decisions. Case-Laws Income Tax Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186283