Exemption u/s 11 - The Assessee did not claim benefit of ...

Case Laws Income Tax

June 22, 2020

Exemption u/s 11 - The Assessee did not claim benefit of exemption u/s.11 of the Act before the AO and the AO did not have the benefit of examining such a claim. Mere existence of registration u/s.12A will not confer benefit of exemption u/s.11 and the other conditions for availing benefit of exemption u/s.11 of the Act has to be examined by the AO.

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Exemption u/s 11 - The Assessee did not claim benefit of ...

Case Laws Income Tax

June 22, 2020

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