https://www.taxtmi.com/caselaws?id=407338 The appeal was allowed in favor of the assessee for both issues. The Tribunal directed the AO to allow the exemptions claimed under Sections 10(38) and 10(2A) of the Income Tax Act, emphasizing that the additions were based on suspicion without substantial evidence. en-us Thu, 06 May 2021 00:00:00 +0530 Thu, 04 Aug 2022 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407338 The appeal was allowed in favor of the assessee for both issues. The Tribunal directed the AO to allow the exemptions claimed under Sections 10(38) and 10(2A) of the Income Tax Act, emphasizing that the additions were based on suspicion without substantial evidence. Case-Laws Income Tax Thu, 06 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407338