https://www.taxtmi.com/highlights?id=47953 Claim of exemption u/s 11 while filing return u/s 147 - no return originally filed - the income has to be computed on the basis of such return in accordance with the provision of the Act, which of course will be subject to any specific provision in the Act which itself bars a claim or an exemption - AO was not justified in denying the benefit of the exemption u/s 11 en-us Tue, 16 Jul 2019 09:18:26 +0530 Tue, 16 Jul 2019 09:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47953 Claim of exemption u/s 11 while filing return u/s 147 - no return originally filed - the income has to be computed on the basis of such return in accordance with the provision of the Act, which of course will be subject to any specific provision in the Act which itself bars a claim or an exemption - AO was not justified in denying the benefit of the exemption u/s 11 Highlights Income Tax Tue, 16 Jul 2019 09:18:26 +0530 https://www.taxtmi.com/highlights?id=47953