https://www.taxtmi.com/caselaws?id=389696 The High Court remitted income tax appeals to the Appellate Tribunal for fresh consideration based on a Supreme Court decision in a similar case. It emphasized the need to assess whether the Trust meets the conditions under sub-section 11(4A) for exemption under Section 11 of the Income Tax Act. The Court highlighted that previous judgments did not adequately consider these conditions, indicating the importance of a thorough evaluation in determining eligibility for exemption. en-us Wed, 13 Nov 2019 00:00:00 +0530 Sat, 14 Dec 2019 14:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389696 The High Court remitted income tax appeals to the Appellate Tribunal for fresh consideration based on a Supreme Court decision in a similar case. It emphasized the need to assess whether the Trust meets the conditions under sub-section 11(4A) for exemption under Section 11 of the Income Tax Act. The Court highlighted that previous judgments did not adequately consider these conditions, indicating the importance of a thorough evaluation in determining eligibility for exemption. Case-Laws Income Tax Wed, 13 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389696