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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Exemption u/s 10(23BBA) - erroneous filling of returns for A.Y. ...

Income Tax

July 13, 2019

Exemption u/s 10(23BBA) - erroneous filling of returns for A.Y. 2014-15 and 2015-16 - the petitioner firstly is an institution under HR&CE Act and Secondly, satisfies the requirement of Section 10(23BBA) is not under obligation to file return - determination of income for above AY is illegal, contrary to the statutory exemption and violation of Article 265 of Constitution of India - entitled for refund

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