https://www.taxtmi.com/caselaws?id=11317 The court ruled in favor of the assessee, holding that the conditions imposed were illegal and deprived the assessee of legitimate statutory benefits. The judgment emphasized the need for reasonable exercise of discretionary powers and protection of the assessee's rights under the Income-tax Act. en-us Thu, 21 Nov 2002 00:00:00 +0530 Thu, 06 Aug 2009 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11317 The court ruled in favor of the assessee, holding that the conditions imposed were illegal and deprived the assessee of legitimate statutory benefits. The judgment emphasized the need for reasonable exercise of discretionary powers and protection of the assessee's rights under the Income-tax Act. Case-Laws Income Tax Thu, 21 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11317