https://www.taxtmi.com/caselaws?id=411175 The appeal was partly allowed for statistical purposes. The Tribunal remanded the issue of the application of accumulated funds back to the Assessing Officer for fresh adjudication after verifying the correct figures. Additionally, the Tribunal directed the Assessing Officer to consider the Form No. 10 filed during the assessment proceedings for the benefit under section 11(2) of the Income Tax Act. en-us Fri, 30 Jul 2021 00:00:00 +0530 Thu, 28 Oct 2021 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411175 The appeal was partly allowed for statistical purposes. The Tribunal remanded the issue of the application of accumulated funds back to the Assessing Officer for fresh adjudication after verifying the correct figures. Additionally, the Tribunal directed the Assessing Officer to consider the Form No. 10 filed during the assessment proceedings for the benefit under section 11(2) of the Income Tax Act. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411175