https://www.taxtmi.com/caselaws?id=291656 Where an assessment disallowing exemption under section 10(38) was based on third-party statements, denial of access to those statements and refusal of cross-examination offended natural justice. The Tribunal followed its coordinate-bench view and restored the matter to the Assessing Officer for fresh adjudication after supplying the material and granting cross-examination and other due opportunity in accordance with law. The levy of interest under sections 234A, 234B, 234C and 234D was treated as consequential and left to follow the fresh outcome. en-us Thu, 03 Sep 2020 00:00:00 +0530 Fri, 20 Nov 2020 12:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291656 Where an assessment disallowing exemption under section 10(38) was based on third-party statements, denial of access to those statements and refusal of cross-examination offended natural justice. The Tribunal followed its coordinate-bench view and restored the matter to the Assessing Officer for fresh adjudication after supplying the material and granting cross-examination and other due opportunity in accordance with law. The levy of interest under sections 234A, 234B, 234C and 234D was treated as consequential and left to follow the fresh outcome. Case-Laws Income Tax Thu, 03 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291656