https://www.taxtmi.com/caselaws?id=276818 The court allowed the review petitions, condoning the delay in filing and exempting the filing requirements for certified copies. It emphasized the importance of the President's recognition for legal heirs to be considered rulers and avail exemptions under tax provisions. The court highlighted the specific language in Section 10(19A) of the Income Tax Act, distinguishing it from the Wealth Tax Act and emphasizing the eligibility criteria for claiming exemptions as successors of rulers. The necessity of raising substantial legal questions before the appropriate authorities was underscored for future considerations. en-us Thu, 02 Nov 2017 00:00:00 +0530 Sun, 18 Nov 2018 07:21:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276818 The court allowed the review petitions, condoning the delay in filing and exempting the filing requirements for certified copies. It emphasized the importance of the President's recognition for legal heirs to be considered rulers and avail exemptions under tax provisions. The court highlighted the specific language in Section 10(19A) of the Income Tax Act, distinguishing it from the Wealth Tax Act and emphasizing the eligibility criteria for claiming exemptions as successors of rulers. The necessity of raising substantial legal questions before the appropriate authorities was underscored for future considerations. Case-Laws Income Tax Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276818