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ITAT Orders Fresh Review of ST Doctor’s Section 10(26) Income Tax Exemption

Case Law Details

Case Name
ITO Vs Achula Darneichong Sailo (ITAT Kolkata)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2013-14
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ITO Vs Achula Darneichong Sailo (ITAT Kolkata) The Income Tax Appellate Tribunal (ITAT) Kolkata has set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] in the case of ITO vs. Achula Darneichong Sailo regarding income tax exemption under Section 10(26) of the Income Tax Act, 1961. The case involved the late Dr. John Lalremsiama Sailo Ryntathiang, a Scheduled Tribe doctor running Bethany Hospital in Shillong, whose income was claimed as exempt under the provision. The Revenue contested the CIT(A) order, arguing that the exemption was granted without verifying the sources of ...
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