10AA Exemption

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The assessee has filed belated return for the AY 2014-15, is he eligible for 10AA
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No, Exemption u/s 10AA can only be claimed by filling return u/s 139(1) and 139(5). No such exemption is allowed u/s 139(4).
Thank you. Is there any case law, since 10AA is silent on this issue

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