https://www.taxtmi.com/caselaws?id=386134 The Tribunal recalled ex parte orders dismissing appeals due to non-prosecution, citing the Authorized Representative's medical issue. The orders were restored. Regarding the denial of Section 10(26) exemption to a partnership firm, the AO and CIT(A) rejected the claim, emphasizing the firm's separate legal entity status. The Tribunal upheld this decision, noting the provision's specificity to individual tribal members. Relying on precedent, the Tribunal dismissed the appeals, affirming that the partnership firm was not eligible for the exemption, aligning with strict interpretation principles for tax exemptions. en-us Fri, 13 Sep 2019 00:00:00 +0530 Thu, 19 Sep 2019 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386134 The Tribunal recalled ex parte orders dismissing appeals due to non-prosecution, citing the Authorized Representative's medical issue. The orders were restored. Regarding the denial of Section 10(26) exemption to a partnership firm, the AO and CIT(A) rejected the claim, emphasizing the firm's separate legal entity status. The Tribunal upheld this decision, noting the provision's specificity to individual tribal members. Relying on precedent, the Tribunal dismissed the appeals, affirming that the partnership firm was not eligible for the exemption, aligning with strict interpretation principles for tax exemptions. Case-Laws Income Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386134