Claim of exemption u/s 11(1) of the Act exemption not ...
Case Laws Income Tax
March 26, 2014
Claim of exemption u/s 11(1) of the Act exemption not originally claimed AO cannot hide under the shelter of a technicalities to tax a person in respect of an amount which is otherwise not taxable in law but has been so shown erroneously in the return - exemption allowed - AT
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