https://www.taxtmi.com/caselaws?id=415287 The tribunal allowed the appeal, directing the Assessing Officer to grant the exemption under section 11 of the Income Tax Act to the appellant. The decision was based on the recognition of the integral relationship between the appellant institution and Raebareli Polytechnic Association, emphasizing consistency with previous assessments and the substantive unity between the entities. en-us Tue, 02 Nov 2021 00:00:00 +0530 Thu, 02 Dec 2021 08:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415287 The tribunal allowed the appeal, directing the Assessing Officer to grant the exemption under section 11 of the Income Tax Act to the appellant. The decision was based on the recognition of the integral relationship between the appellant institution and Raebareli Polytechnic Association, emphasizing consistency with previous assessments and the substantive unity between the entities. Case-Laws Income Tax Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415287