Denying exemption u/s 10(23C)(vi), 11 and 12 - There are several factual aspects, which have been missed...

Denying exemption u/s 10(23C)(vi), 11 and 12 - There are several factual aspects, which have been missed out by the Assessing Officer to be taken into consideration and we cannot be called upon to take a decision in the abstract without examining the foundation facts for their correctness. Considering all the aspects, we deem it appropriate that the matter should be remanded to the Assessing Officer for a fresh consideration. - HC .....

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