https://www.taxtmi.com/highlights?id=68792 Exemption u/s. 11 - Belated filing of income tax return (ITR) and form 10B - once return of income has been filed within the time prescribed u/s 139(4) of the Act, benefit of section 11 and 12 cannot be denied to the assessee by invoking the provisions of clause (ba) to sub section (1) of section 12A. - AT en-us Sat, 18 Mar 2023 11:43:23 +0530 Sat, 18 Mar 2023 11:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68792 Exemption u/s. 11 - Belated filing of income tax return (ITR) and form 10B - once return of income has been filed within the time prescribed u/s 139(4) of the Act, benefit of section 11 and 12 cannot be denied to the assessee by invoking the provisions of clause (ba) to sub section (1) of section 12A. - AT Highlights Income Tax Sat, 18 Mar 2023 11:43:23 +0530 https://www.taxtmi.com/highlights?id=68792