Exemption u/s 10(23C)(iiiad) allowed. Receipts wrongly mentioned as income from other source
April 21, 2026
Income Tax, ITAT
Exemption u/s 10(23C)(iiiad) allowed despite return erroneously mentioning receipts under wrong head i.e. income from other source. In a recent judgment ITAT Amritsar has allowed exemption u/s 10(23C) (iiiad) without revised return ignoring the inadvertent error in filling up the return mentioning receipts under wrong head “income from …