https://www.taxtmi.com/highlights?id=93546 The ITAT affirmed the First Appellate Authority: the assessee's claim of exemption under sections 10(34) and 10(35) was held admissible; the cancellation of registration under section 12A for FY 2014-15 precluded claim under section 11, rendering the dividend and unit income exempt under 10(34)/10(35). Alleged contravention of sections 13(1)(d) and 13(2)(h) was rejected because the impugned investment constituted accretion of bonus shares and did not attract section 13(1)(d). Claims for deduction under section 80G/80GGA were remitted to the AO for verification and allowance to entities registered under section 80G(3)(a)(iiif) in accordance with section 80G(4). en-us Sat, 25 Oct 2025 09:00:56 +0530 Sat, 25 Oct 2025 09:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93546 The ITAT affirmed the First Appellate Authority: the assessee's claim of exemption under sections 10(34) and 10(35) was held admissible; the cancellation of registration under section 12A for FY 2014-15 precluded claim under section 11, rendering the dividend and unit income exempt under 10(34)/10(35). Alleged contravention of sections 13(1)(d) and 13(2)(h) was rejected because the impugned investment constituted accretion of bonus shares and did not attract section 13(1)(d). Claims for deduction under section 80G/80GGA were remitted to the AO for verification and allowance to entities registered under section 80G(3)(a)(iiif) in accordance with section 80G(4). Highlights Income Tax Sat, 25 Oct 2025 09:00:56 +0530 https://www.taxtmi.com/highlights?id=93546