https://www.taxtmi.com/caselaws?id=775600 Filing the audit report in Form 10B was treated as sufficient compliance for claiming exemption under Section 11, and the insistence on Form 10BB was not allowed to defeat the substantive claim. The denial of exemption on that ground was therefore held unsustainable, and the assessee was held eligible for Section 11 exemption with consequential computation to follow. en-us Tue, 03 Jun 2025 00:00:00 +0530 Mon, 28 Jul 2025 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775600 Filing the audit report in Form 10B was treated as sufficient compliance for claiming exemption under Section 11, and the insistence on Form 10BB was not allowed to defeat the substantive claim. The denial of exemption on that ground was therefore held unsustainable, and the assessee was held eligible for Section 11 exemption with consequential computation to follow. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775600