https://www.taxtmi.com/caselaws?id=788646 Entitlement to exemption under section 10(23C)(iiiab) was accepted because the Tribunal's earlier ruling in the assessee's own case, following the Rajasthan High Court, already covered the issue and no material change in facts for the relevant years was shown. With the principal exemption claim allowed, the consequential additions made in assessment became infructuous. The cross objections on reopening were treated as academic once the revenue's appeals failed on merits, so no further adjudication was required on that aspect. en-us Mon, 23 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788646 Entitlement to exemption under section 10(23C)(iiiab) was accepted because the Tribunal's earlier ruling in the assessee's own case, following the Rajasthan High Court, already covered the issue and no material change in facts for the relevant years was shown. With the principal exemption claim allowed, the consequential additions made in assessment became infructuous. The cross objections on reopening were treated as academic once the revenue's appeals failed on merits, so no further adjudication was required on that aspect. Case-Laws Income Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788646