https://www.taxtmi.com/caselaws?id=341278 The tribunal set aside the matter back to the AO for de-novo determination, instructing the assessee to submit a certificate from the competent authority for claiming exemption. The AO was directed to grant proper and adequate opportunity to the assessee, adhering to the principles of natural justice. The tribunal emphasized that the distance should be measured by the shortest road distance for the assessment year 2011-12. The appeal by the Revenue was allowed for statistical purposes. en-us Mon, 03 Apr 2017 00:00:00 +0530 Wed, 05 Apr 2017 07:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341278 The tribunal set aside the matter back to the AO for de-novo determination, instructing the assessee to submit a certificate from the competent authority for claiming exemption. The AO was directed to grant proper and adequate opportunity to the assessee, adhering to the principles of natural justice. The tribunal emphasized that the distance should be measured by the shortest road distance for the assessment year 2011-12. The appeal by the Revenue was allowed for statistical purposes. Case-Laws Income Tax Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341278