https://www.taxtmi.com/caselaws?id=271390 Tax authorities could not grant a deduction or tax benefit beyond the claim made in the original return when no valid revised return was filed. The Court noted that the assessee had disclosed land cost at 45% in the returns, and later materials suggesting a higher amount did not oblige the assessing or appellate authorities to allow more than what had originally been claimed. In the absence of a revised return under Section 35(4) of the Karnataka Value Added Tax Act, 2003, the operative limit remained the return as filed, and greater relief was unavailable. en-us Thu, 19 Nov 2015 00:00:00 +0530 Thu, 04 Feb 2016 06:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271390 Tax authorities could not grant a deduction or tax benefit beyond the claim made in the original return when no valid revised return was filed. The Court noted that the assessee had disclosed land cost at 45% in the returns, and later materials suggesting a higher amount did not oblige the assessing or appellate authorities to allow more than what had originally been claimed. In the absence of a revised return under Section 35(4) of the Karnataka Value Added Tax Act, 2003, the operative limit remained the return as filed, and greater relief was unavailable. Case-Laws VAT and Sales Tax Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271390