TMI BlogClaim of Exemption u/s 54 - there is no prohibition under the Act in claiming exemption u/s 54 in case...Claim of Exemption u/s 54 - there is no prohibition under the Act in claiming exemption u/s 54 in case assessee has not filed a return of income - Such legal claim can be put forth at any stage of assessment / appellate proceedings and should be considered on merits in the light of the details / documents / corroborative evidence filed in this regard - exemption allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|