Claim of exemption / deduction during assessment proceedings - ...
Tax Exemption Allowed Despite Initial Denial for Not Filing Revised Return u/s 139(5) of Income Tax Act.
November 12, 2013
Case Laws Income Tax AT
Claim of exemption / deduction during assessment proceedings - Denial of additional claims on the ground that claims were not made by way of filing the revised return under Section 139(5) - claimed allowed - AT
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