In the result , the appeal filed the assessee in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
10B or section 10BA or Chapter VI-A exceeded the maximum amount which is not chargeable to income-tax, shall, on or before the due date, furnish a return of his income or the income of such other person during the previous year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars