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Sec. 11 of Income Tax Act, 1961— Exemption — CIT(A) rightly observed that there is no sufficient reason to deviate from the appellate orders of the CIT(A) of the earlier years allowing the exemption u/s. 11(1) and accordingly, the AO was directed to allow the exemption u/s. 11(1) with all consequential benefits, which does not need any interference, hence, we uphold the action of the CIT(A) on the issue in dispute and reject the grounds raised by the Revenue - ASSTT. CIT V/s PHD CHAMBER OF COMMERCE AND INDUSTRY -  28 ITCD Online 079 (ITAT-DELHI)