https://www.taxtmi.com/caselaws?id=392848 The HC allowed the writ petition, granting the petitioner exemption under Section 10(17A) of the Income Tax Act. It held that Central Government approval could be implied from the recognition and awards given to the petitioner. The reopening of the assessment under Section 147 was deemed valid. The court emphasized a purposive interpretation, considering the provision's intent to reward significant public service. The writ petition was allowed without costs, and the connected miscellaneous petition was closed. en-us Wed, 26 Feb 2020 00:00:00 +0530 Wed, 06 Nov 2024 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392848 The HC allowed the writ petition, granting the petitioner exemption under Section 10(17A) of the Income Tax Act. It held that Central Government approval could be implied from the recognition and awards given to the petitioner. The reopening of the assessment under Section 147 was deemed valid. The court emphasized a purposive interpretation, considering the provision's intent to reward significant public service. The writ petition was allowed without costs, and the connected miscellaneous petition was closed. Case-Laws Income Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392848