Invalid Income Returns Void Section 10(23C)(iiiab) Exemption Claim, No Assessment Without Valid Returns.

Exemption u/s 10(23C)(iiiab) - Once the returns of income have been held to be invalid, there is no return of income available for making any assessment. In the absence of any returns of income, the question of claiming or allowing exemption u/s 10(23C)(iiiab) does not arise - AT .....

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