https://www.taxtmi.com/caselaws?id=383007 The appeal, focusing on the interpretation of provisions related to deductions/exemptions under sections 11 and 12 of the Income Tax Act, was dismissed. The Appellate Tribunal's decision was upheld, emphasizing that the activities of the assessee authority fell within the scope of Section 2(15) of the Act, impacting their eligibility for exemptions. The Court, considering past decisions and the absence of significant legal questions, concluded that the Revenue's arguments did not raise substantial legal issues, leading to the dismissal of the appeal. en-us Tue, 25 Jun 2019 00:00:00 +0530 Sat, 13 Jul 2019 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383007 The appeal, focusing on the interpretation of provisions related to deductions/exemptions under sections 11 and 12 of the Income Tax Act, was dismissed. The Appellate Tribunal's decision was upheld, emphasizing that the activities of the assessee authority fell within the scope of Section 2(15) of the Act, impacting their eligibility for exemptions. The Court, considering past decisions and the absence of significant legal questions, concluded that the Revenue's arguments did not raise substantial legal issues, leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383007