AO cannot reject the exemption claim u/s 154 only because in return income shown as taxable. There is No estoppel…
CIT-A not to reject new claims made first time on the ground that it was not raised before AO. Litigants…
In a recent judgment, ITAT Jaipur while allowing assessee's claim of exemption u/s 11 held that the Supreme Court decision in Goetze…