Claim of exemption u/s 11(1) of the Act – exemption not originally claimed – AO cannot hide under the...

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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