Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Page of 4811
Press 'Enter' after typing page number.
6381 to 6400 of 96208 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
