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    <description>HC allowed the writ petition, set aside the respondent&#039;s order refusing exemption under s.10(23C)(vi), and remitted the matter to the respondent to decide afresh. The respondent is directed to apply the legal principles from the relied-upon precedent (affirmed by the SC) to the facts of this case and to afford the parties an opportunity of hearing before reaching a fresh decision.</description>
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      <description>HC allowed the writ petition, set aside the respondent&#039;s order refusing exemption under s.10(23C)(vi), and remitted the matter to the respondent to decide afresh. The respondent is directed to apply the legal principles from the relied-upon precedent (affirmed by the SC) to the facts of this case and to afford the parties an opportunity of hearing before reaching a fresh decision.</description>
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