SHRI ASHOK MAHADEORAO GAWHANDE,BULDHANA vs. ASSISTANT DIRECTOR OF INCOME TAX, BANGALORE

Bench: Shri Satbeer Singh Godara

2. It transpires at the outset that although this tribunal had heard all these four appeals separately, they are being disposed of by the instant common order since raising the very nature of issue(s) i.e., entitlement of these four assessees’ in claiming sec.10(10A) and 10(10AA) of the Income Tax Act, 1961 (in short "the Act") exemptions

DILIP RAJESHWAR RAJKONDAWAR,NAGPUR vs. INCOME TAX OFFICE, NFAC, DELH

Bench: Shri Satbeer Singh Godara

2. It transpires at the outset that although this tribunal had heard all these four appeals separately, they are being disposed of by the instant common order since raising the very nature of issue(s) i.e., entitlement of these four assessees’ in claiming sec.10(10A) and 10(10AA) of the Income Tax Act, 1961 (in short "the Act") exemptions

MOHAN BALIRAMJI THAKRE,NAGPUR vs. INCOME TAX OFFICE, DELHI

Bench: Shri Satbeer Singh Godara

2. It transpires at the outset that although this tribunal had heard all these four appeals separately, they are being disposed of by the instant common order since raising the very nature of issue(s) i.e., entitlement of these four assessees’ in claiming sec.10(10A) and 10(10AA) of the Income Tax Act, 1961 (in short "the Act") exemptions

SUBHASHI YADAORAO CHIMURKAR,NAGPUR vs. INCOME TAX OFFICER, WARD-5(3), NAGPUR

Appeal is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Dr. Dipak P. Ripote

2 ITA.No.168/NAG./2023 denied in both the lower proceedings for the sole reason that his employer i.e., the Maharashtra State Power Generation Co. Ltd., “MSPGCL”, is not a State Government. We find that this tribunal in recent common order dated 19.04.2024 in ITA.Nos.375/NAG./ 2022, ITA.Nos.10, 118 & 389/NAG./2023 has decided the very issue against the department