2021 (1) TMI 227 - ITAT MUMBAI

Exemption u/s 11 - receipts from the business of developing, coordinating plants and implementing the rail infrastructure projects, etc. for Indian Railways, exceeded the limit provided in proviso to section 2(15) - HELD THAT:- Learned representatives fairly agree that whatever we decide in [2021 (1) TMI 176 - ITAT MUMBAI], which were heard alongwith this set of appeal and cross-objection, will apply mutatis mutandis for this assessment year as well. - Decided in favour of assessee.