https://www.taxtmi.com/caselaws?id=402566 The Tribunal set aside the Commissioner of Income-tax (Appeals)'s order regarding exemptions under Sections 54B and 54F, remanding the case to the Assessing Officer for reconsideration. The AO was instructed to evaluate the evidence and determine the claims' validity. The appeal was partially allowed for statistical purposes, with the judgment pronounced on January 4, 2021. en-us Mon, 04 Jan 2021 00:00:00 +0530 Wed, 06 Jan 2021 14:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402566 The Tribunal set aside the Commissioner of Income-tax (Appeals)'s order regarding exemptions under Sections 54B and 54F, remanding the case to the Assessing Officer for reconsideration. The AO was instructed to evaluate the evidence and determine the claims' validity. The appeal was partially allowed for statistical purposes, with the judgment pronounced on January 4, 2021. Case-Laws Income Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402566