Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Validity of assessment passed w/o intimating u/s 143(1) - Denial of exemption u/s 11 and Claim of Expenses by the CPC - The Appellate Tribunal noted that the return of income and Form 10B were filed within the extended period due to the COVID-19 pandemic, as per the order of the Supreme Court. Relying on the Supreme Court's decision, the Tribunal held that there was no delay in filing the returns, and thus, the disallowance of expenses by the CPC was incorrect. The Tribunal directed the Assessing Officer to allow the exemption claimed under Section 11 of the Act.
TaxTMI 
TaxTMI 
