2015 (10) TMI 1749

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....on correctness of the judgment dated 25.02.2014 passed by learned Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. The argument advanced by learned counsel for the appellant is two fold :- (1) that the Income Tax Appellate Tribunal erred while remanding the matter to the Commissioner of Income Tax (Appeals) to examine case of assessee in light of exemption available as per Section 11 (i) ....