Accumalation of income under 11(2) - form no. 10 - Filing of the form before assessment is not an empty...

Accumalation of income under 11(2) - form no. 10 - Filing of the form before assessment is not an empty formality because it is necessary to take into account its contents for computing the income. - the lower authorities rightly refused the benefit of accumulation of income in absence of the filing of form no. 10 before completion of assessment. .... - AT .....

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