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2019 (10) TMI 242 - ITAT KOLKATAClaim for exemption u/s 10(26) - Claim supported and substantiated by the assessee on the basis of proposal forwarded by the Andaman & Nicobar Island administration to the Government of India for providing such exemption to the tribes of Andaman & Nicobar Island - HELD THAT:- In reply to a query raised by the bench, the learned counsel for the assessee has submitted that the proposal sent by the Andaman & Nicobar Island administration to the Government of India for providing exemption u/s 10(26) to the tribes of Andaman & Nicobar Island is still pending with the Government of India. It is thus clear that the exemption available u/s 10(26) is still not extended by the competent authority to the tribes of Andaman & Nicobar Island so far and the claim of the assessee for exemption u/s 10(26), therefore, cannot be allowed. We therefore, uphold the impugned order passed by the Ld. CIT(A) confirming the disallowance made by the AO for exemption u/s 10(26) of the Act and dismiss this appeal of the assessee.
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