https://www.taxtmi.com/caselaws?id=791116 An assessee's entitlement to exemption under section 10(23C)(vi) from assessment year 2018-19 onwards was treated as already settled in its own earlier proceedings, and the later Tribunal bench held that the Assessing Officer had to implement that earlier direction. Applying judicial discipline, the Tribunal followed the coordinate bench decision in the assessee's case and noted that such a ruling remains binding unless distinguished or set aside. The issue was decided in favour of the assessee, and the claimed exemption was directed to be granted for the relevant assessment year. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791116 An assessee's entitlement to exemption under section 10(23C)(vi) from assessment year 2018-19 onwards was treated as already settled in its own earlier proceedings, and the later Tribunal bench held that the Assessing Officer had to implement that earlier direction. Applying judicial discipline, the Tribunal followed the coordinate bench decision in the assessee's case and noted that such a ruling remains binding unless distinguished or set aside. The issue was decided in favour of the assessee, and the claimed exemption was directed to be granted for the relevant assessment year. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791116