https://www.taxtmi.com/caselaws?id=406876 The Tribunal remitted the issues of deduction under Section 80P(2)(a)(i) and Pigmy Commission to the AO for fresh consideration, emphasizing adherence to relevant judgments. The appeal was partly allowed, stressing the burden on the assessee to provide TDS verification details. The judgment underscores compliance with Supreme Court precedents and the necessity for the assessee to substantiate exemption eligibility. en-us Mon, 05 Apr 2021 00:00:00 +0530 Sat, 24 Apr 2021 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406876 The Tribunal remitted the issues of deduction under Section 80P(2)(a)(i) and Pigmy Commission to the AO for fresh consideration, emphasizing adherence to relevant judgments. The appeal was partly allowed, stressing the burden on the assessee to provide TDS verification details. The judgment underscores compliance with Supreme Court precedents and the necessity for the assessee to substantiate exemption eligibility. Case-Laws Income Tax Mon, 05 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406876