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2014 (4) TMI 82 - HC - Income TaxBenefit of Exemption u/s 10(26) of the Act - Whether the assessee is entitled to take the benefit of Section 10(26) of the Act – Held that:- The assessee should approach the AO who is otherwise seized of the assessees’ cases for realization of the income tax on their total income earned and after examining the issue on the basis of the evidence adduced by the petitioners in support of their contentions seeking exemption from payment of income tax on the basis of Section 10(26), then pass appropriate orders in the cases of each individual assessee – thus, the matter is remitted back to the ITO(TDS) for fresh consideration in the light of the judgement delivered in Pradip Kr. Taye Versus Union of India [2009 (12) TMI 285 - GAUHATI HIGH COURT] – Decided in favour of Assessee.
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