In the result, the appeal of the assessee and the Revenue, both are dismissed
Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble
Section 11 of the Act to that extent. 6. Aggrieved by the order of the Ld. CIT(A), both the assessee and the Revenue are in appeal before the Tribunal. The assessee is aggrieved by the action of the Ld. CIT(A) in sustaining the addition and upholding the denial of exemption, whereas the Revenue is aggrieved by the deletion