https://www.taxtmi.com/caselaws?id=344333 The HC upheld the Tribunal's decision that a deduction under section 80IB(10), though not claimed in the original or revised return, can be considered where relevant material was placed on record during assessment proceedings. The Tribunal found such material had been filed by the assessee and directed reexamination by the Assessing Officer; the HC found this approach unexceptionable and declined to interfere with the Tribunal's direction. en-us Tue, 06 Jun 2017 00:00:00 +0530 Mon, 15 Sep 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344333 The HC upheld the Tribunal's decision that a deduction under section 80IB(10), though not claimed in the original or revised return, can be considered where relevant material was placed on record during assessment proceedings. The Tribunal found such material had been filed by the assessee and directed reexamination by the Assessing Officer; the HC found this approach unexceptionable and declined to interfere with the Tribunal's direction. Case-Laws Income Tax Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344333