https://www.taxtmi.com/caselaws?id=772949 HC dismissed revision petition challenging denial of exemption under Section 10(26) of Income Tax Act. Petitioner claimed income from conducting religious tours to Syria, Iran and Iraq for Ladakh residents. Court upheld concurrent findings of Assessing Authority and Principal Commissioner that petitioner conducted business from Mumbai, not Ladakh, as evidenced by PAN address and brother's similar business operations from same Mumbai address. Petitioner failed to satisfy three conditions under Section 10(26) for exemption. HC declined to interfere with concurrent factual findings of two quasi-judicial authorities under Article 226. en-us Fri, 23 May 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772949 HC dismissed revision petition challenging denial of exemption under Section 10(26) of Income Tax Act. Petitioner claimed income from conducting religious tours to Syria, Iran and Iraq for Ladakh residents. Court upheld concurrent findings of Assessing Authority and Principal Commissioner that petitioner conducted business from Mumbai, not Ladakh, as evidenced by PAN address and brother's similar business operations from same Mumbai address. Petitioner failed to satisfy three conditions under Section 10(26) for exemption. HC declined to interfere with concurrent factual findings of two quasi-judicial authorities under Article 226. Case-Laws Income Tax Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772949