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Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Exemption u/s 11 denied - certain mistakes were made in ticking ...

Income Tax

March 30, 2020

Exemption u/s 11 denied - certain mistakes were made in ticking of certain circle - i A typographical mistake or minor procedural lapse cannot act as an estoppel to deny statutory benefit to the assessee unless statute lays down the condition for claiming benefit or deduction or there is statutory violation.

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