https://www.taxtmi.com/caselaws?id=431430 Claim for tax exemption under Section 10B was rejected because the assessee failed to file the mandatory Form 56G; non compliance with the filing requirement defeated entitlement to exemption. The Revenue's separate appeal to the ITAT was held valid despite having prepared a computation giving appeal effect, confirming the Revenue's right to challenge the CIT(A) order. Consequently the assessee's claim was denied and the appeal was dismissed with the interim order vacated. en-us Thu, 08 Dec 2022 00:00:00 +0530 Fri, 13 Feb 2026 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431430 Claim for tax exemption under Section 10B was rejected because the assessee failed to file the mandatory Form 56G; non compliance with the filing requirement defeated entitlement to exemption. The Revenue's separate appeal to the ITAT was held valid despite having prepared a computation giving appeal effect, confirming the Revenue's right to challenge the CIT(A) order. Consequently the assessee's claim was denied and the appeal was dismissed with the interim order vacated. Case-Laws Income Tax Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431430