https://www.taxtmi.com/caselaws?id=778741 ITAT Kolkata allowed the appeal, holding the assessee entitled to exemption under section 10(26AAA) after proof of Sikkim settler status via residential certificate and reliance on the SC precedent; the tribunal found the assessee's income nil post-exemption and set aside the AO's addition, granting the claimed tax benefit. en-us Fri, 17 Jan 2025 00:00:00 +0530 Mon, 22 Sep 2025 08:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778741 ITAT Kolkata allowed the appeal, holding the assessee entitled to exemption under section 10(26AAA) after proof of Sikkim settler status via residential certificate and reliance on the SC precedent; the tribunal found the assessee's income nil post-exemption and set aside the AO's addition, granting the claimed tax benefit. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778741