2017 (8) TMI 41

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..... For the reasons stated in the application, it is allowed subject to all just exceptions. C.M.No.1046/2017 (delay in re-filing) 2. For the reasons stated in the application, the delay in re-filing is condoned and the application is disposed of. ITA No.30/2017 3. The Revenue is in appeal against an order dated 21st April, 2016 passed by the ITAT in ITA No.358/Del/2014. 4. The issue urged by t....

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....ction before the ITAT, the Assessee was able to produce the documents to show that its income was in fact exempt under Section 10(23C)(iiiae). This was evident from the assessment order passed in the case of Assessee for AY 2013-14. Further, the Assessee had been allowed exemption under Section 11 of the Act by the ITAT in AY 1990-91 as well. It was noted by the ITAT that the Assessee had filed al....