Income Tax | Section 148 Return Cannot Support Fresh Section 11 Exemption Claim: ITAT Chandigarh

ITAT Chandigarh holds that a fresh Section 11/12 exemption claim cannot be raised for the first time in returns filed under Section 148. The post Section 148 Return Cannot Support Fresh Section 11 Exemption Claim: ITAT Chandigarh appeared first on TaxGuru .