https://www.taxtmi.com/highlights?id=69652 Exemption u/s 11/12 - audit-report (Form No. 10B) was filed belatedly after processing of return u/s 143(1) - the assessee can’t be denied the benefit of exemption u/s 11 as claimed in the return of income for mere delay in filing of audit-report. - AT en-us Mon, 08 May 2023 07:36:32 +0530 Mon, 08 May 2023 07:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69652 Exemption u/s 11/12 - audit-report (Form No. 10B) was filed belatedly after processing of return u/s 143(1) - the assessee can’t be denied the benefit of exemption u/s 11 as claimed in the return of income for mere delay in filing of audit-report. - AT Highlights Income Tax Mon, 08 May 2023 07:36:32 +0530 https://www.taxtmi.com/highlights?id=69652