https://www.taxtmi.com/highlights?id=55081 Exemption u/s 10(23C)(iiiab) - Once the returns of income have been held to be invalid, there is no return of income available for making any assessment. In the absence of any returns of income, the question of claiming or allowing exemption u/s 10(23C)(iiiab) does not arise - AT en-us Fri, 09 Oct 2020 15:18:19 +0530 Fri, 09 Oct 2020 15:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55081 Exemption u/s 10(23C)(iiiab) - Once the returns of income have been held to be invalid, there is no return of income available for making any assessment. In the absence of any returns of income, the question of claiming or allowing exemption u/s 10(23C)(iiiab) does not arise - AT Highlights Income Tax Fri, 09 Oct 2020 15:18:19 +0530 https://www.taxtmi.com/highlights?id=55081