https://www.taxtmi.com/highlights?id=26351 Claim of Loss in the revised return - failure to fulfill the conditions u/s 139(5) - In case, the revised return of income is not accepted, then how can the issue be so elaborately decided on merits? Once the merits of deduction have been considered by both the AO and CIT(A), claim allowed - AT en-us Fri, 11 Dec 2015 11:46:43 +0530 Fri, 11 Dec 2015 11:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26351 Claim of Loss in the revised return - failure to fulfill the conditions u/s 139(5) - In case, the revised return of income is not accepted, then how can the issue be so elaborately decided on merits? Once the merits of deduction have been considered by both the AO and CIT(A), claim allowed - AT Highlights Income Tax Fri, 11 Dec 2015 11:46:43 +0530 https://www.taxtmi.com/highlights?id=26351