Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Assessee sought deduction under section 80JJAA but failed to claim it in the original return and did not file Form 10DA within the prescribed time; the tribunal applied the statutory rule that deductions under Chapter VIA require a claim in the return and concluded that section 80A(5) precludes allowance of deductions not claimed in the return. Because the claim was first made before the CIT(A) and not in the return, the deduction under section 80JJAA was disallowed.
Assessee sought deduction under section 80JJAA but failed to claim it in the original return and did not file Form 10DA within the prescribed time; the tribunal applied the statutory rule that deductions under Chapter VIA require a claim in the return and concluded that section 80A(5) precludes allowance of deductions not claimed in the return. Because the claim was first made before the CIT(A) and not in the return, the deduction under section 80JJAA was disallowed.
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