ITAT dismissed the assessee's claim for deduction under...

ITAT dismissed the assessee's claim for deduction under s.80IA(4)(i) where no claim was made in the original or any revised return filed under s.139(1)/139(4), and requisite documentation (Form No.10CCB) was not placed on record. The deduction was first asserted only before the CIT(A) as an additional ground without filing a return; consequently s.80A(5) applied mandatorily to bar belated claims. The Tribunal held the statutory precondition for raising the deduction during assessment proceedings was unmet, rendering the claim inadmissible. Appeal was decided against the assessee and the deduction was denied.

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