https://www.taxtmi.com/caselaws?id=450795 SC dismissed the SLP, upholding the HC and ITAT rulings that the assessee's revised return claiming exemption under s.10(38) required a fair opportunity to cross-examine entry providers and that denial of such opportunity vitiated the proceedings. The court noted the AO failed to consider the CBDT circular permitting revised claims and found the breach of natural justice went to the root of the matter. The impugned HC order sustaining the ITAT decision was left undisturbed. en-us Mon, 04 Mar 2024 00:00:00 +0530 Fri, 26 Sep 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450795 SC dismissed the SLP, upholding the HC and ITAT rulings that the assessee's revised return claiming exemption under s.10(38) required a fair opportunity to cross-examine entry providers and that denial of such opportunity vitiated the proceedings. The court noted the AO failed to consider the CBDT circular permitting revised claims and found the breach of natural justice went to the root of the matter. The impugned HC order sustaining the ITAT decision was left undisturbed. Case-Laws Income Tax Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450795