https://www.taxtmi.com/caselaws?id=392402 Circular No. 3/2018 was read as excluding writ matters from its monetary limits, so those limits did not govern the writ appeal. The Court also treated the State Bar Council of Chhattisgarh, as a statutory body created on State reorganization, as entitled to exemption under Section 10(23A) of the Income-tax Act, 1961. The absence of a separate exemption order after reconstitution was viewed as a procedural matter and did not defeat the exemption where the institution's statutory character and functions remained the same. The exemption benefit was therefore accepted for the earlier assessment years. en-us Mon, 10 Feb 2020 00:00:00 +0530 Wed, 19 Feb 2020 16:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392402 Circular No. 3/2018 was read as excluding writ matters from its monetary limits, so those limits did not govern the writ appeal. The Court also treated the State Bar Council of Chhattisgarh, as a statutory body created on State reorganization, as entitled to exemption under Section 10(23A) of the Income-tax Act, 1961. The absence of a separate exemption order after reconstitution was viewed as a procedural matter and did not defeat the exemption where the institution's statutory character and functions remained the same. The exemption benefit was therefore accepted for the earlier assessment years. Case-Laws Income Tax Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392402