https://www.taxtmi.com/highlights?id=57467 Exemption u/s 11(1A) - It is true that the claim was not made in the return of income. It is equally true that revised return of income was also not filed. In our considered view, a legal claim can be made at any stage and the decision of the Hon'ble Supreme Court [supra] relied upon by the ld. CIT(A) does not put any fetter on the appellate authorities. - AT en-us Sat, 03 Apr 2021 08:43:49 +0530 Sat, 03 Apr 2021 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57467 Exemption u/s 11(1A) - It is true that the claim was not made in the return of income. It is equally true that revised return of income was also not filed. In our considered view, a legal claim can be made at any stage and the decision of the Hon'ble Supreme Court [supra] relied upon by the ld. CIT(A) does not put any fetter on the appellate authorities. - AT Highlights Income Tax Sat, 03 Apr 2021 08:43:49 +0530 https://www.taxtmi.com/highlights?id=57467