https://www.taxtmi.com/caselaws?id=306973 The Tribunal held that approval from the revenue was not required for claiming exemption under section 10(23C)(vi) if gross receipts did not exceed Rs. 1 crore. The matter was remanded for verification of gross receipts and to allow the exemption if the threshold was not breached. The assessee was granted an opportunity to be heard. Consequently, the appeal was allowed, and the order was pronounced on 19th July 2013. en-us Fri, 19 Jul 2013 00:00:00 +0530 Tue, 18 Apr 2023 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306973 The Tribunal held that approval from the revenue was not required for claiming exemption under section 10(23C)(vi) if gross receipts did not exceed Rs. 1 crore. The matter was remanded for verification of gross receipts and to allow the exemption if the threshold was not breached. The assessee was granted an opportunity to be heard. Consequently, the appeal was allowed, and the order was pronounced on 19th July 2013. Case-Laws Income Tax Fri, 19 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306973