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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

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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