2023 (5) TMI 475

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....ITASTA GANJU For the Appellant Through: Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Jr Standing Counsel. For the Respondent Through: None. ORDER RAJIV SHAKDHER, J.: (ORAL) CM Nos.17402-03/2023 in ITA 211/2023 CM Nos. 17406-07/2023 in ITA 212/2023 [Applications filed on behalf of the appellant seeking condonation of delay in filing and re-filing the appeals] 1. These ....

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....bench dated 02.05.2016 passed in ITA No. 284/2016. 7. The question which had arisen for consideration in AY 2009-10, as well as in the aforementioned AYs, is: whether the respondent/assessee was entitled to exemption under Sections 11 and 12 of the Income Tax Act, 1961 [in short, "Act"]. 7.1 This aspect came to the fore in the context of the proviso appended to Section 2(15) which, inter alia, e....