https://www.taxtmi.com/caselaws?id=5992 Entitlement to exemption under section 11 of the Income-tax Act, 1961 depended on compliance with the conditions introduced by section 11(4A). For the assessment years after that provision came into force, neither the Tribunal nor the High Court had examined those statutory requirements or recorded findings on whether they were satisfied. The Supreme Court therefore set aside those orders and restored the matter to the Tribunal for fresh consideration on the basis of section 11(4A). en-us Tue, 21 Nov 2000 00:00:00 +0530 Tue, 28 Aug 2018 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5992 Entitlement to exemption under section 11 of the Income-tax Act, 1961 depended on compliance with the conditions introduced by section 11(4A). For the assessment years after that provision came into force, neither the Tribunal nor the High Court had examined those statutory requirements or recorded findings on whether they were satisfied. The Supreme Court therefore set aside those orders and restored the matter to the Tribunal for fresh consideration on the basis of section 11(4A). Case-Laws Income Tax Tue, 21 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5992