Lack of full declaration in Form 10 of accumulation u/s 11(2) by itself would not be fatal to the claim.…
Form-10 income accumulation delay condonation. When sufficient material is before AO, insistence on the form not warranted as held by…
Assessee entitled to option u/s 112(1)(a) for indexation/ non-indexation and pay tax on capital gains @20% or 10%. Benefit cannot be denied merely for…