https://www.taxtmi.com/caselaws?id=400189 The court dismissed the revenue's appeal as infructuous due to the relief granted by the Principal Commissioner under Section 264(7). The court vacated the single judge's finding on the legal question, emphasizing strict interpretation of exemption provisions per the Supreme Court's decision in Dilip Kumar. The Principal Commissioner was directed to implement the order dated 20.02.2020 within four weeks. en-us Thu, 15 Oct 2020 00:00:00 +0530 Fri, 15 May 2026 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400189 The court dismissed the revenue's appeal as infructuous due to the relief granted by the Principal Commissioner under Section 264(7). The court vacated the single judge's finding on the legal question, emphasizing strict interpretation of exemption provisions per the Supreme Court's decision in Dilip Kumar. The Principal Commissioner was directed to implement the order dated 20.02.2020 within four weeks. Case-Laws Income Tax Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400189