https://www.taxtmi.com/caselaws?id=386758 The Tribunal upheld the disallowance of the exemption claimed under section 10(26) of the Income Tax Act, 1961, as the competent authority had not extended this exemption to the tribes of Andaman & Nicobar Island. The decision was based on the absence of formal acceptance or amendment by the Government of India regarding the proposal for exemption. en-us Fri, 06 Sep 2019 00:00:00 +0530 Mon, 07 Oct 2019 22:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386758 The Tribunal upheld the disallowance of the exemption claimed under section 10(26) of the Income Tax Act, 1961, as the competent authority had not extended this exemption to the tribes of Andaman & Nicobar Island. The decision was based on the absence of formal acceptance or amendment by the Government of India regarding the proposal for exemption. Case-Laws Income Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386758