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    <title>2023 (5) TMI 691 - ITAT JAIPUR</title>
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    <description>The tribunal dismissed the appeal of the assessee regarding the restriction of exempted income under Section 10(10AA) of the Income Tax Act, maintaining the exemption limit at Rs. 3,00,000 in line with the provision for private employees. The tribunal acknowledged the potential revision of the limit by the Delhi High Court or through government notifications but upheld the current limit until such revisions occur. The assessee was granted the option to seek relief from the jurisdictional AO if the exemption limit is revised in the future.</description>
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    <pubDate>Wed, 10 May 2023 00:00:00 +0530</pubDate>
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      <title>2023 (5) TMI 691 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=437884</link>
      <description>The tribunal dismissed the appeal of the assessee regarding the restriction of exempted income under Section 10(10AA) of the Income Tax Act, maintaining the exemption limit at Rs. 3,00,000 in line with the provision for private employees. The tribunal acknowledged the potential revision of the limit by the Delhi High Court or through government notifications but upheld the current limit until such revisions occur. The assessee was granted the option to seek relief from the jurisdictional AO if the exemption limit is revised in the future.</description>
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      <pubDate>Wed, 10 May 2023 00:00:00 +0530</pubDate>
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