Missed Section 54 in Initial ITR? ITAT Says You Can Still Claim It During Appellate Proceedings

Missed Section 54 in Initial ITR? ITAT Says You Can Still Claim It During Appellate Proceedings ITAT Kolkata, in a recent significant ruling, highlighted that if a taxpayer fails to claim Section 54 exemption both in his/her initial and revised ITR, he/she is still entitled to relief, as such a claim can still be considered…