https://www.taxtmi.com/caselaws?id=460764 A cryptic and non-speaking appellate order granting exemption under section 10(23C)(iiiad) was set aside because it relied on precedents not directly governing the issue on merits. The Tribunal found that the authorities cited were inapplicable to the controversy and that the assessee had remained unrepresented before it. Fresh adjudication by the first appellate authority was therefore directed after giving both sides adequate opportunity of hearing, leaving the exemption question open for reconsideration in accordance with law. en-us Fri, 07 Feb 2014 00:00:00 +0530 Mon, 17 Feb 2025 19:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460764 A cryptic and non-speaking appellate order granting exemption under section 10(23C)(iiiad) was set aside because it relied on precedents not directly governing the issue on merits. The Tribunal found that the authorities cited were inapplicable to the controversy and that the assessee had remained unrepresented before it. Fresh adjudication by the first appellate authority was therefore directed after giving both sides adequate opportunity of hearing, leaving the exemption question open for reconsideration in accordance with law. Case-Laws Income Tax Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460764