https://www.taxtmi.com/caselaws?id=340888 A deduction claim under Section 80P was treated as validly made where the hard copy of the return and acknowledgement showed it had been filed before the Assessing Officer, even though the electronically uploaded return did not reflect it because of a software malfunction. The Tribunal's factual finding on the upload defect was not shown to be perverse, and the Assessing Officer had in any event examined the claim in assessment. On that basis, the principle in Goetze (India) Ltd. was held inapplicable because the claim was not a fresh claim outside the return, and the Revenue failed to demonstrate any error justifying revision under Section 263. en-us Mon, 20 Mar 2017 00:00:00 +0530 Wed, 29 Mar 2017 07:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340888 A deduction claim under Section 80P was treated as validly made where the hard copy of the return and acknowledgement showed it had been filed before the Assessing Officer, even though the electronically uploaded return did not reflect it because of a software malfunction. The Tribunal's factual finding on the upload defect was not shown to be perverse, and the Assessing Officer had in any event examined the claim in assessment. On that basis, the principle in Goetze (India) Ltd. was held inapplicable because the claim was not a fresh claim outside the return, and the Revenue failed to demonstrate any error justifying revision under Section 263. Case-Laws Income Tax Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340888