Exemption u/s 11 - Admittedly, the claim of exemption was made ...

December 9, 2022

Case Laws Income Tax AT

Exemption u/s 11 - Admittedly, the claim of exemption was made in the revised return filed within the statutory time limit but was treated as defective only on flimsy ground that once the original return is e-filed, the revised return cannot be filed manually during assessment proceedings. Not claiming exemption in the original return, though otherwise legally admissible on facts cannot be fatal when the assessee did claim exemption in the revised return - AT

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Exemption u/s 11 - Admittedly, the claim of exemption was made ...

December 9, 2022

Case Laws Income Tax AT

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