ITAT: Assessee Could Not be Penalized by Denying the Exemption for Mere Technical Violation - 15.06.2022

Income Tax Appellate Tribunal (ITAT), Delhi Bench has held that assessee could not be penalized by denying the exemption for mere technical violation and allow exemption under Section 10(23B) of Income-Tax Act, 1961.

Tags : ITAT Technical Violation

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