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    <title>Taxpayer&#039;s Incorrect Deduction Claim u/s 11; Assessing Officer Must Recalculate Income Per Legal Standards.</title>
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    <description>The assessee wrongly claimed deduction U/s 11 as he did not have registration U/s 12AA of the Act but the ld Assessing Officer has to calculate the real income on the basis of material available with him and is duty bound to assess the correct income as per law. - AT</description>
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      <description>The assessee wrongly claimed deduction U/s 11 as he did not have registration U/s 12AA of the Act but the ld Assessing Officer has to calculate the real income on the basis of material available with him and is duty bound to assess the correct income as per law. - AT</description>
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