https://www.taxtmi.com/caselaws?id=340678 The Tribunal allowed the appeal of the assessee, ruling in favor of the appellant. It held that the appellant was entitled to claim the exemption under section 10(10C) for A.Y. 2010-11, not for A.Y. 2009-10 as determined by the lower authorities. The Tribunal emphasized that the absence of the exemption in the Form No. 16 for A.Y. 2010-11 should not be the basis for disallowing the claim, directing the Assessing Officer to allow the appellant's exemption claim under section 10(10C). en-us Wed, 15 Mar 2017 00:00:00 +0530 Wed, 22 Mar 2017 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340678 The Tribunal allowed the appeal of the assessee, ruling in favor of the appellant. It held that the appellant was entitled to claim the exemption under section 10(10C) for A.Y. 2010-11, not for A.Y. 2009-10 as determined by the lower authorities. The Tribunal emphasized that the absence of the exemption in the Form No. 16 for A.Y. 2010-11 should not be the basis for disallowing the claim, directing the Assessing Officer to allow the appellant's exemption claim under section 10(10C). Case-Laws Income Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340678