https://www.taxtmi.com/caselaws?id=303253 The tribunal set aside the decision of the CIT (A) and remanded the matter for a fresh decision after finding discrepancies in the assessment order regarding the nature of the receipts, concluding that the funds were commercial in nature. The tribunal allowed the appeal of the revenue for statistical purposes, focusing on the restoration of exemption under section 11 of the Act, relief granted to the assessee, and the application of section 2(15) of the Act. en-us Fri, 28 Aug 2015 00:00:00 +0530 Tue, 12 Jul 2022 09:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303253 The tribunal set aside the decision of the CIT (A) and remanded the matter for a fresh decision after finding discrepancies in the assessment order regarding the nature of the receipts, concluding that the funds were commercial in nature. The tribunal allowed the appeal of the revenue for statistical purposes, focusing on the restoration of exemption under section 11 of the Act, relief granted to the assessee, and the application of section 2(15) of the Act. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303253