https://www.taxtmi.com/caselaws?id=251704 A revised claim for higher deduction under Section 80HHC, raised by letter during assessment after expiry of the revised return period, was held entertainable. The limitation in Goetze (India) Ltd. was treated as confined to the Assessing Officer's power to accept a fresh claim otherwise than by a revised return, and not as restricting appellate authorities from considering an additional or corrected claim. A request for recomputation was distinguished from a wholly new claim. Because the factual entitlement to the higher deduction had not yet been examined, the matter was remanded for verification on merits. en-us Thu, 18 Sep 2014 00:00:00 +0530 Thu, 25 Sep 2014 09:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251704 A revised claim for higher deduction under Section 80HHC, raised by letter during assessment after expiry of the revised return period, was held entertainable. The limitation in Goetze (India) Ltd. was treated as confined to the Assessing Officer's power to accept a fresh claim otherwise than by a revised return, and not as restricting appellate authorities from considering an additional or corrected claim. A request for recomputation was distinguished from a wholly new claim. Because the factual entitlement to the higher deduction had not yet been examined, the matter was remanded for verification on merits. Case-Laws Income Tax Thu, 18 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251704