https://www.taxtmi.com/caselaws?id=56716 Interest income from Government securities was treated as eligible for exemption under section 80P(2)(a)(i) because the Tribunal found the same factual and legal position had already been covered in an earlier assessment year. Applying that prior decision, the assessee's claim for exemption was held admissible for the present year as well, and the Revenue's objection failed. en-us Wed, 16 Jun 1982 00:00:00 +0530 Mon, 06 Dec 2010 14:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56716 Interest income from Government securities was treated as eligible for exemption under section 80P(2)(a)(i) because the Tribunal found the same factual and legal position had already been covered in an earlier assessment year. Applying that prior decision, the assessee's claim for exemption was held admissible for the present year as well, and the Revenue's objection failed. Case-Laws Income Tax Wed, 16 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56716