https://www.taxtmi.com/caselaws?id=403831 The Tribunal quashed the reassessment proceedings under Section 147, citing lack of jurisdictional requirements and upheld the eligibility for exemption under Section 11. The appeal by the Revenue was dismissed, affirming findings on various issues including non-violation of Sections 11(5) and 13(1)(c)(ii). en-us Fri, 22 Jan 2021 00:00:00 +0530 Tue, 27 Apr 2021 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403831 The Tribunal quashed the reassessment proceedings under Section 147, citing lack of jurisdictional requirements and upheld the eligibility for exemption under Section 11. The appeal by the Revenue was dismissed, affirming findings on various issues including non-violation of Sections 11(5) and 13(1)(c)(ii). Case-Laws Income Tax Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403831